SFAS No. 106, Accounting for Postretirement Benefits Other than Pensions: Potential Impact on Insurance Capacity

Anthony F. Cocco

Journal of Insurance Issues, 1993, vol. 16, issue 2, 21-27

Abstract: The recording of a transition liability associated with the adoption of SFAS No. 106, Accounting for Postretirement Benefits Other than Pensions, will result in an equity-to-debt shift on GAAP-based financial statements. If SFAS No. 1 06 is adopted for statutory accounting purposes, this shift could impact underwriting capacity.

Date: 1993
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