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The Effects on Measures of Profitability and Leverage of Recently Enacted Changes in Accounting for Minority Interests
(Georgia Institute of Technology, 2008-04)
The recently enacted FASB Statements 160 and 141(R) bring changes to accounting for noncontrolling interests (formerly known as minority interests) for companies with fiscal years beginning after December 15, 2008. In ...
The Effects of Enacted and Proposed Pension Accounting Changes
(Georgia Institute of Technology, 2008-01)
SFAS No. 158, released in September 2006, eliminates delayed recognition of pension plan and other post employment benefits (OPEB) components. For most companies, the changes caused by the adoption of SFAS No. 158 resulted ...