The Calm After the Storm

BY SUBODH NAIK

Thank you to authors Paul B.W. Miller and Paul R. Bahnson for helping demystify the FAS 158 requirements (“ Perfect Storm Prompts Changes in Pension Accounting ,” May 07, page 36).

This article was very well written, and the examples, along with the journal entries, helped me understand this complex issue quickly.

Thank you once again and regards.

Subodh Naik, CPA
Bridgewater, N.J.

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