• The Effects of Enacted and Proposed Pension Accounting Changes 

      Mulford, Charles W.; Quinn, Erin; Swanson, Ryan (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 ...