Booking Benefits

Haugh, Richard
March 2006
H&HN: Hospitals & Health Networks;Mar2006, Vol. 80 Issue 3, p22
Trade Publication
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.


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