Changes in accounting caused Firestone Tire &...

Changes in accounting caused Firestone Tire & Rubber Co. to report after-tax income of $82 million for its first fiscal quarter of 1986, up from $17 million in the same period a year earlier, the company said. The earnings came on lower sales and lower operating income, however, and reflected a $66-million gain from changes in pension accounting standards adopted by the Financial Accounting Standards Board, the company said. Without the change, earnings would have been $16 million.