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- AK Steel Holding Corp. Q4 2008 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions. Our first question comes from Sal Tharani of Goldman Sachs. Sal Tharani - Goldman Sachs Good afternoon. Albert Ferrara Good morning, Sal. How are you? James Wainscott Good morning, Sal. Sal Tharani - Goldman Sachs Good. Can you just give us some more color on...
- Earnings calls 2009-01-27
Additional Resources
- Results of OPEB field test show impact on corporate expenses. (includes related article on the Overview of Post-employment Benefits field test) (impact of the proposed Financial Accounting Standards Board standards on post-employment benefits)
- The Financial Executives Research Foundation conducted a field test of 25 companies to measure the impact of the proposed Financial Accounting Standards Board's Overview of Post-employment Benefits OPEB. The survey found that the OPEB will have significThe Financial Executives Research Foundation conducted a field test of 25 companies to measure...
- Research articles 1989-07-01
- Fitch Teleconf: Credit Analysis to Include OPEB Liability, March 26th, 1PM EDT
- NEW YORK -- As the deadline for implementation of Governmental Accounting Standards Board Statement No. 45 (GASB 45) by larger governmental entities nears, Fitch Ratings has further developed its thinking on the credit implications for state and local governments of providing long-term funding for other post-employment benefits OPEB. In Fitch's...
- Research articles 2007-03-26
- Before the FASB's OPEB ruling: the first steps to take. (Financial Accounting Standards Board) (Other Postemployment Benefits)
- The Financial Accounting Standards Board's FASB forthcoming exposure draft on accounting rules for other postemployment benefits OPEB requires companies to include as liabilities in their financial statements estimates of the total costs of providing The Financial Accounting Standards Board's FASB forthcoming exposure draft on accounting rules for other postemployment benefits...
- Research articles 1989-01-01
- Fitch Teleconf: Credit Analysis to Include OPEB Liability, 3/26, 1PM EDT
- NEW YORK -- As the deadline for implementation of Governmental Accounting Standards Board Statement No. 45 (GASB 45) by larger governmental entities nears, Fitch Ratings has further developed its thinking on the credit implications for state and local governments of providing long-term funding for other post-employment benefits OPEB. In Fitch's...
- Research articles 2007-03-22
- Governmental Accounting Standards Board Issues Technical Bulletin to Clarify Accounting for Employers' Contributions to Cost-Sharing Pension and OPEB Plans
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB has published a staff Technical Bulletin, Recognition of Pension and Other Postemployment Benefit OPEB Expenditures/Expense and Liabilities by Cost-Sharing Employers. The Technical Bulletin clarifies the application of requirements regarding accounting for employers' contractually required contributions to cost-sharing pension and OPEB plans...
- Research articles 2004-12-30
- OPEB: closing a financial reporting gap
- Most employers have accounted for other postemployment benefits OPEB, consisting principally of health care and life insurance, on a pay-as-you-go cash basis. However, exploding costs, especially in health care, have heightened concern over whether cash basis reporting for OPEB fairly represents financial position and results of operations. Failure to recognize...
- Research articles 1992-04-01
- New guidance on qualifying OPEB plan trusts and fiduciaries
- GASB recently released guidance in Q & A form to help clarify the requirements of its statements 43 and 45. The implementation guidance regards qualifying OPEB plan trusts, and the responsibilities of those who play a significant role in the functions of an OPEB plan that includes such a...
- Research articles 2006-09-01
- Pension and OPEB plans: accounting, transparency, and compliance
- Introduction Pension and other post-retirement employee benefit OPEB plans are now under extensive scrutiny by lawmakers, regulators, and standard-setters as many companies are failing to contribute sufficient funds to worker retirement plans. Pension benefits are becoming too expensive, and many employees have switched from traditional pensions to so-called defined...
- Research articles 2006-09-22
- Governmental Accounting Standards Board Issues Proposed Technical Bulletin to Clarify Accounting for Employers' Pension and OPEB Contributions
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB has published a proposed staff Technical Bulletin, Recognition of Pension and Other Postemployment Benefit Expenditure/Expense and Liabilities. The proposed guidance would clarify requirements on accounting for employers' contributions to pension and other postemployment benefit OPEB plans in Statement No. 27, Accounting...
- Research articles 2004-10-14
- OPEB unveiled: GASB 45 requires governmental entities to disclose future liabilities
- Governmental entities will start accruing post-employment benefits other than pensions OPEB over the next several years--a major change that, for some, will result in massive financial liabilities. However, the change gives governmental entities the opportunity to plan for these future costs and develop methods for financing these benefits that now...
- Research articles 2006-08-01
- Contributions to cost-sharing pension, OPEB plans
- The Governmental Accounting Standards Board has published a staff Technical Bulletin clarifying the application of requirements regarding accounting for employers' contractually required contributions to cost-sharing pension and OPEB plans. For more, visit www.gasb.org.
- Research articles 2005-03-01
- What business needs in order to meet its OPEB obligations. (other post-employment benefits)
- Businesses are working on ways to maintain employee benefits and still meet the Financial Accounting Standards Board's proposed post-employment benefits funding obligations. A proposed legislative program would allow companies to use over-funded pension plans to finance retiree health benefits and set up prefunded post-employment benefits programs on a tax-favored basis.What...
- Research articles 1989-03-01
- Fitch Rates Gainesville, Florida's $31MM Taxable OPEB Bonds 'A+'; Upgrades Pension Bonds to 'A+'
- WASHINGTON -- Fitch Ratings assigns an 'A+' underlying rating to the City of Gainesville, Florida's approximate $31.2 million taxable other post employment benefits OPEB bonds, series 2005 retiree health care plan. The bonds, expected to be insured, are scheduled to price on or about July 13 through negotiation led by...
- Research articles 2005-07-01
- Visteon Q4 2007 Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Joe Amaturo of Buckingham Research. Joe Amaturo - Buckingham Research Good morning. Quick question, with respect to your pension fund, could you give us the asset return that you -- the actual asset return in 2007...
- Earnings calls 2008-02-18
- General Motors Q1 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, we will now proceed with the analyst's question of the question-and-answer session. Operator Instruction. Our first question comes from the line of Himanshu Patel from JP Morgan. Please proceed with your question. Himanshu Patel - JP Morgan Hi. Good...
- Earnings calls 2007-05-03
- STUDIES, REPORTS, AND PUBLICATIONS
- * Old Promises, Emerging Bills - Considering OPEB in Public Finance Ratings, Fitch Ratings (http://www.pebc.ca.gov/imagcs/files/ OldPromises.pdf)- This report considers how the various approaches to managing and funding OPEB liability will affect Fitch's credit analysis. It also provides some case studies of governments that have taken actions related to OPEB.* Legislative...
- Research articles 2007-03-01
- Retirement Liabilities: The Worst Has Likely Passed for Pensions, But Investors Shift Focus to Retiree Health Care
- The analysis of pension and OPEB disclosures for every company in the S&P 500 revealed valuable information regarding the relative health of these plans, their impact on the overall S&P 500, and emerging trends. This report includes two detailed appendices that outline pension and OPEB data for all S&P 500...
- White papers 2004-05-13
- New Pronouncements: AMENDED PENSION DISCLOSURES
- In May 2007, the Governmental Accounting Standards Board GASB amended existing pension disclosure requirements to enhance consistency between disclosures for pensions and disclosures for other postemployment benefits OPEB. GASB Statement No. 50, PensiIn May 2007, the Governmental Accounting Standards Board GASB amended existing pension disclosure requirements to enhance consistency between...
- Research articles 2007-10-01
- The new dilemma of cash versus earnings. (the affect of the Federal Accounting Standards Board's proposed Overview of Post-Employment Benefits on reportable earnings)
- The Financial Accounting Standards Board's FASB draft Overview on Post-employment Benefits OPEB will affect the translation of cash flow into reportable earnings, a concept that reconciles the investment evaluation process of business with that of WalThe Financial Accounting Standards Board's FASB draft Overview on Post-employment Benefits OPEB will affect the...
- Research articles 1989-07-01
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