Premium
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.
Accelerating Research
Robert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom
Address
John Eccles HouseRobert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom