The end is in FASB's sights: new FASB statements clarify accounting practices for debt extinguishment, severance costs, and pension disclosure

Healthcare Financial Management, Sept, 2004 by Alan Reinstein, Cathleen L. Miller

Alan Reinstein, DBA, CPA, is the George R. Husband Professor of Accounting, Wayne State University School of Business, Detroit.

Cathleen L. Miller, PhD, CPA, is assistant professor of accounting, University of Michigan-Flint School of Business, Flint, Mich..

Questions or comments about this article may be sent to Alan Reinstein at a.reinstein@wayne.edu.