Financial Services Industry
Industry: Email Alert RSS FeedLiving big off pensions.(Financial Accounting Standards Board considering revamping pension accounting rule FAS 87)(Brief Article)
Pensions & Investments, May, 2002
Shareholder resolutions calling for companies to exclude pension income from total corporate income when calculating incentive pay for top executives look like an effort to close the barn door when the horse has already bolted. What really is needed is a revision of FAS 87, the pension accounting rule; and that might be coming.
The Financial Accounting Standards Board is considering revamping the rule, while Harvey L. Pitt, chairman of the Securities and Exchange Commission, wants to make financial statements in general easier to understand and thus more meaningful in detailing a company's finances. Certainly, pension accounting and executive compensation are among the hardest items for shareholders to decipher. The seemingly convoluted pension accounting...
- How to choose the right insurance carrier for your business
- Real Estate: Prepare your properties to weather what lies ahead
- Technology: Be prepared if part of your global supply chain goes missing
Most Recent Business Articles
- Multiple criteria evaluation and optimization of transportation systems
- Multi-criteria analysis procedure for sustainable mobility evaluation in urban areas
- A two-leveled multi-objective symbiotic evolutionary algorithm for the hub and spoke location problem
- Multi-criteria analysis for evaluating the impacts of intelligent speed adaptation
- The development of Taiwan arterial traffic-adaptive signal control system and its field test: a Taiwan experience
Most Recent Business Publications
Most Popular Business Articles
- 7 tips for effective listening: productive listening does not occur naturally. It requires hard work and practice - Back To Basics - effective listening is a crucial skill for internal auditors
- FAS 109: a primer for non-accountants - Financial Accounting Standards Board's "Statement 109: Accounting for Income Taxes"
- LIFO vs. FIFO: a return to the basics
- Too Young to Rent a Car? - 25-years-old the minimum age for car renting - Brief Article
- Design a commission plan that drives sales - Sales Commissions
