Postretirement benefits other than pensions : recommendations based on a study of relevant standards, conceptual frameworks and current trends
Bibliography: leaves 154-161. === The FASB began work in the area of postretirement benefits other than pensions (hereafter OPEB) in the early 1980's. It was to be a long, involved process, culminating in the issue of SF AS 106 in 1990. It was commented at the time that "the proposed stand...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/9653 |