haku: @author Searfoss, D. G. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Searfoss, D. G. Erickson, N. |
| Otsikko: | The big unfunded liability: postretirement healthcare benefits. |
| Lehti: | Journal of Accountancy
1988 : NOV, VOL. 166:5, p. 28-30, 32-33, 35, 39 |
| Asiasana: | EMPLOYEE BENEFITS RETIREMENT USA |
| Kieli: | eng |
| Tiivistelmä: | An insight into employers' postretirement healthcare commitments and the complexity of accounting for them. Current US postretirement healthcare. Prefunding not tax deductible. Financial statement impact. Factors determining accounting obligation. Nature of employer's commitments. Pension benefits versus healthcare benefits. New directions in accounting. The broader liability concept. Measurement of liability. Two time frames. Minimum liability. Cost of obligations. Two Exhibits illustrate the study. And a Box gives an actuary's view. |
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