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- Title
Implications of the FASB Proposal for Accruing Postretirement Health Care Benefits.
- Authors
Cross, Mark L.; Flory, Steven M.; Phillips Jr., Thomas J.
- Abstract
The Financial Accounting Standards Board has proposed a controversial new rule that requires all companies to account for postretirement benefits on an accrual basis. Since by far the largest component of postretirement benefits is health care, this paper concentrates on the health care benefit. The FASB proposal will have a large impact on corporate earnings and the offering of post- retirement benefits. This article examines the FASB proposal, its impact on corporations and possible public policy issues.
- Subjects
ACCOUNTING standards; ACCOUNTING changes; ACCOUNTING methods; RETIREMENT benefits; EMPLOYEE benefits; COMPENSATION management; MEDICAL care
- Publication
Benefits Quarterly, 1989, Vol 5, Issue 3, p16
- ISSN
8756-1263
- Publication type
Article