Volume 3, No. 3 | The Analyst’s Accounting Observer

Volume 3, No. 3


Why SFAS No. 106 Is Not A Dead Issue:  Most analysts and investors have stopped focusing on SFAS No. 106 because it never had much of a market impact. That expectation made this standard perhaps the most widely anticipated non-event in the history of financial statements. However, its unanticipated effects live on: the distortion of book value as a valuation yardstick, the impact of health care reform on corporate balance sheets and the potential for managed earnings through plan assumption manipulation.

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