Recognizing Retiree Health Benefits: The Effect of SFAS 106

Mark J. Warshawsky, H. Fred Mittelstaedt and Carrie Cristea

Financial Management, 1993, vol. 22, issue 2

Abstract: The Financial Accounting Standards Board recently issued Statement No. 106 to apply to 1993 financial statements of companies providing health benefits to retired employees. The FASB expressed its view that these benefits are a type of deferred compensation, and as such, should be accounted for on the accrual basis rather than on the cash basis required under the interim disclosure standard, Statement No. 81.

Date: 1993
References: Add references at CitEc
Citations: View citations in EconPapers (5)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fma:fmanag:warshawsky93

Access Statistics for this article

Financial Management is currently edited by Bill Christie

More articles in Financial Management from Financial Management Association University of South Florida 4202 E. Fowler Ave. COBA #3331 Tampa, FL 33620. Contact information at EDIRC.
Bibliographic data for series maintained by Courtney Connors ( this e-mail address is bad, please contact ).