This memo provides information for the Internet community. It does not specify an Internet standard. Distribution of this memo is unlimited. 1. Statement of Purpose This document provides background i...
The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare ben...
Abstract
For certain classes of documents, the transition to digital form will largely be determined by the implicit contracts that are written based on the fact that these documents exist. Accountin...
The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing o...