title: Caught in the FASB (Financial Accounting Standards Board) crossfire.
authors: G L
authors: GL
authors: Laugharn
mesh_terms: D000066:Accounting / Q000592:standards*; D006264:Health Benefit Plans, Employee / Q000191:economics*; D007348:Insurance, Health / Q000191:economics*; D008962:Models, Theoretical; D010415:Pensions; D012179:Retirement / Q000191:economics*; D014481:United States