title: Future pension accounting changes: implications for hospitals.
abstract: Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.
authors.affiliation: PwC, New York, NY, USA. timothy.r.weld@us.pwc.com
authors.forename: Tim
authors.initials: T
authors.lastname: Weld
authors.forename: Gina
authors.initials: G
authors.lastname: Klein
mesh_terms: D000066:Accounting / Q000331:legislation & jurisprudence / Q000379:methods*; D005377:Financial Management, Hospital; D033161:Government Regulation; D010415:Pensions; D014481:United States