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How to curb liabilities by prefunding postretirement plans

 

作者: Murray S. Akresh,   Debra A. Rudin,  

 

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

页码: 311-317

 

ISSN:1044-8136

 

年代: 1993

 

DOI:10.1002/jcaf.3970040306

 

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

 

数据来源: WILEY

 

摘要:

AbstractAnticipating new financial statement changes under FAS 106, savvy employers are moving now to prefund nonpension postretirement benefit liabilities. Here's how to do it.

 

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