Premium
Postretirement benefits accounting—study analyzes ways and means
Author(s) -
Byington J. Ralph,
Nance Deana R.
Publication year - 1992
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970030305
Subject(s) - statement (logic) , accounting , business , actuarial science , political science , law
This article presents a brief overview of the requirements of FAS 106 and a review of the problem areas addressed by the comment letters. It also examines the provisions for postretirement benefits as they relate to the financial characteristics of selected industries. Finally, areas of concern related to the final statement are explored.