The end is in FASB's sights.
The provisions of SFAS Nos. 145,146, and 132 (revised), which all became effective before June 30, 2004, should provide important guidelines for many types of healthcare organizations that engage in certain debt refinancing, sale-leaseback transactions, and exit and disposal activities, as well as those that offer pension and postretirement employee benefits.
Wayne State University, School of Business, Detroit, USA. a.reinstein@wayne.edu
Alan
A
Reinstein
Cathleen L
CL
Miller
D000066:Accounting / Q000592:standards*; D003695:Delivery of Health Care / Q000191:economics*; D004651:Employment; D005377:Financial Management, Hospital; D017408:Guidelines as Topic; D007860:Leasing, Property; D010415:Pensions; D012179:Retirement; D014481:United States