FAS 87/106 disclosure: What are companies doing?

Abstract

Journal of Corporate Accounting & FinanceVolume 7, Issue 1 p. 77-80 Article FAS 87/106 disclosure: What are companies doing? Barbara S. Bald, Barbara S. Bald Barbara S. Bald, ASA, EA, is a partner in the Human Resources Advisory Group in Coopers & Lybrand L.L.P.'s New York office. She was a lead actuary on and coauthored the 1989 research study sponsored by the Financial Executives Institute and the 1990 study sponsored by the Institute of Management Accountants. She is a frequent speaker and lecturer on retiree health and other benefits-related issues. The survey of actuarial assumptions discussed in this article was compiled by Marilyn Daitch of Coopers & Lybrand L.L.P.Search for more papers by this authorMurray S. Akresh, Murray S. Akresh Murray S. Akresh, CPA, is a director of the Human Resources Advisory Technical Services Unit in Coopers & Lybrand L.L.P. 's New York office, where he specializes in benefits-related accounting issues. He was a coauthor of research studies on retiree health benefits conducted by the firm for the Financial Executives Institute, the Institute of Management Accountants and the National Association of College and University Business Officers, and is a frequent author and speaker on pension, retiree health and other accounting issues.Search for more papers by this author Barbara S. Bald, Barbara S. Bald Barbara S. Bald, ASA, EA, is a partner in the Human Resources Advisory Group in Coopers & Lybrand L.L.P.'s New York office. She was a lead actuary on and coauthored the 1989 research study sponsored by the Financial Executives Institute and the 1990 study sponsored by the Institute of Management Accountants. She is a frequent speaker and lecturer on retiree health and other benefits-related issues. The survey of actuarial assumptions discussed in this article was compiled by Marilyn Daitch of Coopers & Lybrand L.L.P.Search for more papers by this authorMurray S. Akresh, Murray S. Akresh Murray S. Akresh, CPA, is a director of the Human Resources Advisory Technical Services Unit in Coopers & Lybrand L.L.P. 's New York office, where he specializes in benefits-related accounting issues. He was a coauthor of research studies on retiree health benefits conducted by the firm for the Financial Executives Institute, the Institute of Management Accountants and the National Association of College and University Business Officers, and is a frequent author and speaker on pension, retiree health and other accounting issues.Search for more papers by this author First published: Autumn (Fall) 1995 https://doi.org/10.1002/jcaf.3970070107 AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Volume7, Issue1Autumn (Fall) 1995Pages 77-80 RelatedInformation