Accounting Liabilities under the Multiemployer Pension Plan Amendments Act
Article Abstract:
The Multiemployer Pension Plan Amendments Act of 1980 (MePPA) is examined to gauge the effect of recent legal decisions. Legally enforceable obligations should be disclosed on balance sheets. The multiemployer's legal responsibilities are accounting liabilities. Consideration must be given to the withdrawal liability.
Publication Name: Journal of Accounting, Auditing & Finance
Subject: Banking, finance and accounting industries
ISSN: 0148-558X
Year: 1984
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Hedge Accounting for Anticipatory Hedges of Short- Term Liabilities
Article Abstract:
Because of interest rate volatility various institutions are engaged in interest rate futures transactions. Guidelines must be established for the accounting profession to accommodate these transactions. A balance must be achieved between flexibility and safety.
Publication Name: Journal of Accounting, Auditing & Finance
Subject: Banking, finance and accounting industries
ISSN: 0148-558X
Year: 1984
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Pension Reporting by Municipalities
Article Abstract:
A lack of uniformity exists in local government reporting of pension monies. The government's accounting standards board should establish a narrow range of acceptable pension disclosures. Auditors and state regulators should enforce existing standards.
Publication Name: Journal of Accounting, Auditing & Finance
Subject: Banking, finance and accounting industries
ISSN: 0148-558X
Year: 1984
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