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Postretirement health benefits: How have early FAS 106 adopters handled them?
Author(s) -
Newell Gale E.,
Langsam Sheldon A.,
Kreuze Jerry G.
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970040305
Subject(s) - early adopter , health care , business , health benefits , public economics , actuarial science , economics , marketing , medicine , economic growth , traditional medicine
Despite efforts to contain corporate health care costs, they continue to rise—notably for retirees. How have early adopters of FAS 106 accounted for postretirement health benefits? A study by the authors shows wide variations in assumptions and economic effects.