SFAS No. 106, Accounting for Postretirement Benefits Other than Pensions: Potential Impact on Insurance Capacity
The recording of a transition liability associated with the adoption of SFAS No. 106, Accounting for Postretirement Benefits Other than Pensions, will result in an equity-to-debt shift on GAAP-based financial statements. If SFAS No. 1 06 is adopted for statutory accounting purposes, this shift could impact underwriting capacity.
Volume (Year): 16 (1993)
Issue (Month): 2 ()
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