首页   按字顺浏览 期刊浏览 卷期浏览 Postretirement health benefits: How have early FAS 106 adopters handled them?
Postretirement health benefits: How have early FAS 106 adopters handled them?

 

作者: Gale E. Newell,   Sheldon A. Langsam,   Jerry G. Kreuze,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1993）
卷期: Volume 4, issue 3  

页码: 295-310

 

ISSN:1044-8136

 

年代: 1993

 

DOI:10.1002/jcaf.3970040305

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractDespite 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 effect

 

点击下载:  PDF (719KB)



返 回