haku: @indexterm Financial accounting / yhteensä: 306
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| Tekijä: | Yamamoto, D.H. |
| Otsikko: | Retiree health plans |
| Lehti: | Management Accounting (New York)
1990 : APR, VOL. LXXI:10, p. 21-25 |
| Asiasana: | PENSIONS COST ALLOCATION FINANCIAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Assessment of way new FASB US rules will increase current costs charged against earnings, related to retiree benefits. Assessing the effects. The issues. A case study. Redefining eligibility. Redesigning the plan. How deductibles and coinsurance levels for retirees can be linked to an inflation index. Cost sharing. A fixed-dollar benefit cap. Cost strategy. Balancing costs and needs. 3 Figures illustrate the study. |
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