TITLE

Booking Benefits

AUTHOR(S)
Haugh, Richard
PUB. DATE
March 2006
SOURCE
H&HN: Hospitals & Health Networks;Mar2006, Vol. 80 Issue 3, p22
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article deals with the decision of the U.S. Financial Accounting Standards Board to re-examine its guidance for pensions in November 2005. The changes, which would be rolled out in two phases, could have a big impact on health systems that maintain large defined benefit pension plans. In this regard, hospitals may be forced to change how they account for pension plans on their financial statements.
ACCESSION #
20248806

 

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