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- Title
Designing Benefits Plans in an Accrual Environment.
- Authors
Cooper, Joel L.
- Abstract
Provides information on the draft proposed by Financial Accounting Standards Board for postretirement benefits of employees in the U.S. Benefits paid to employee after completion of active service considered earned over their working lifetimes; Similarity of accounting approach used for pensions; Discussion on the similarities and differences with pensions.
- Subjects
UNITED States; RETIREMENT benefits; RETIREMENT; DEFERRED compensation; PENSIONS; FINANCIAL Accounting Standards Board
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1989, Vol 1, Issue 1, p17
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.3970010104