The Economic Consequences of SFAS 106 in Rate-Regulated Enterprises.
研究FASB第106号准则对费率管制的公用事业企业的经济影响，分析该准则如何影响非管制企业和公用事业的会计与费率制定。
Abstract Investigates the impact of the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 106, `Employers' Accounting for Postretirement Benefits Other Than Pensions' for a sample of rate-regulated public utility firms. Economic consequences of SFAS 106 for non-regulated firms; Expected impact of SFAS 106 on utility accounting and ratemaking.