6FASB,FASB Discussion Memorandum, an analysis of issues related to Employers Accounting for Pensions and Other Postemployment Benefits, 1981.
7Paquita Y. Davis-Friday, I. Buky Folami, Chao-shin Lin, H.Fred Mittelstaedt, "The Value Relevance of Financial Statement Recognition vs. Disclosure:Evidence from SFAS No.106" The Accounting Revies ( October, 1999 ) pp.403-423.
