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Recognizing Retiree Health Benefits: The Effect of SFAS 106

Author

Listed:
  • Mark J. Warshawsky
  • H. Fred Mittelstaedt
  • Carrie Cristea

Abstract

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.

Suggested Citation

  • Mark J. Warshawsky & H. Fred Mittelstaedt & Carrie Cristea, 1993. "Recognizing Retiree Health Benefits: The Effect of SFAS 106," Financial Management, Financial Management Association, vol. 22(2), Summer.
  • Handle: RePEc:fma:fmanag:warshawsky93
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    Cited by:

    1. Warshawsky, Mark J., 1999. "An Enhanced Macroeconomic Approach to Long-Range Projections of Health Care and Social Security Expenditures as a Share of GDP," Journal of Policy Modeling, Elsevier, vol. 21(4), pages 413-426, July.
    2. repec:eee:reacre:v:26:y:2014:i:1:p:75-82 is not listed on IDEAS
    3. Erin Strumpf, 2010. "Employer-sponsored health insurance for early retirees: impacts on retirement, health, and health care," International Journal of Health Economics and Management, Springer, vol. 10(2), pages 105-147, June.
    4. repec:eee:reacre:v:23:y:2011:i:2:p:160-166 is not listed on IDEAS

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