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Recognizing Retiree Health Benefits: The Effect of SFAS 106

  • Mark J. Warshawsky
  • H. Fred Mittelstaedt
  • Carrie Cristea
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    The Financial Accounting Standards Board recently issued Statement No. 106 to apply to 1993 financial statements of companies providing health benefits to retired employees. The FASB expressed its view that these benefits are a type of deferred compensation, and as such, should be accounted for on the accrual basis rather than on the cash basis required under the interim disclosure standard, Statement No. 81.

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    Article provided by Financial Management Association in its journal Financial Management.

    Volume (Year): 22 (1993)
    Issue (Month): 2 (Summer)

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    Handle: RePEc:fma:fmanag:warshawsky93
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