What question did this study set out to answer?

To examine the economic consequences of SFAS 106 on rate-regulated enterprises, particularly in how it affects accounting practices.

March 18, 2026

The Economic Consequences of SFAS 106 in Rate-Regulated Enterprises.

Key Points

To examine the economic consequences of SFAS 106 on rate-regulated enterprises, particularly in how it affects accounting practices.
Analyzed accounting data from rate-regulated public utility firms
Assessed the expected impact of SFAS 106 on utility accounting
Explored implications for ratemaking in these firms
SFAS 106 impacts the way rate-regulated utilities account for postretirement benefits
Changes lead to potential alterations in ratemaking practices
Non-regulated firms may experience different economic consequences than regulated counterparts

Abstract

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.

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Authors

Inder K. Khurana

Cornell University

Martha L. Loudder

Journals

The Accounting Review

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The Economic Consequences of SFAS 106 in Rate-Regulated Enterprises.

Key Points

Abstract

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References and Citations

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Discussion

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