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Accounting for Retiree Health Benefits : FAS 106.

Examines requirements and implications of Financial Accounting Standard (FAS) 106, which requires firms to quantify future retiree health benefits and account for them on balance sheets and income statements. Covers corporate response, impact on retirees, and pro and con views.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1993.
Series:U.S. Congressional Research.
Subjects:
Accounting.
Health insurance.
Retirement.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Examines requirements and implications of Financial Accounting Standard (FAS) 106, which requires firms to quantify future retiree health benefits and account for them on balance sheets and income statements. Covers corporate response, impact on retirees, and pro and con views.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.