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Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions".
Benefits Q. 1991; 7(2):13-7.BQ

Abstract

The Financial Accounting Standards Board has recently adopted Statement No. 106 providing accounting rules for nonpension postretirement benefits. This change presents a complex series of design, funding and tax issues that will forever change the way employers view the offering of postretirement benefits. Careful analysis of these issues within the specific context of each employer's human resources and financial strategy will be needed to select the proper course of action for dealing with this new accounting statement.

Authors

Fernstrom SC
No affiliation info available
Chen NY
No affiliation info available

MeSH

AccountingEmployer Health CostsHealth Benefit Plans, EmployeeIncome TaxPensionsRetirementUnited States

Pub Type(s)

Journal Article

Language

eng

PubMed ID

10117169

Citation

Fernstrom, S C., and N Y. Chen. "Coping With FASB Statement No. 106--"Accounting for Post-retirement Benefits Other Than Pensions"." Benefits Quarterly, vol. 7, no. 2, 1991, pp. 13-7.
Fernstrom SC, Chen NY. Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions". Benefits Q. 1991;7(2):13-7.
Fernstrom, S. C., & Chen, N. Y. (1991). Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions". Benefits Quarterly, 7(2), 13-7.
Fernstrom SC, Chen NY. Coping With FASB Statement No. 106--"Accounting for Post-retirement Benefits Other Than Pensions". Benefits Q. 1991;7(2):13-7. PubMed PMID: 10117169.
* Article titles in AMA citation format should be in sentence-case
TY - JOUR T1 - Coping with FASB Statement No. 106--"Accounting for Post-retirement Benefits other than Pensions". AU - Fernstrom,S C, AU - Chen,N Y, PY - 1990/12/10/pubmed PY - 1990/12/10/medline PY - 1990/12/10/entrez SP - 13 EP - 7 JF - Benefits quarterly JO - Benefits Q VL - 7 IS - 2 N2 - The Financial Accounting Standards Board has recently adopted Statement No. 106 providing accounting rules for nonpension postretirement benefits. This change presents a complex series of design, funding and tax issues that will forever change the way employers view the offering of postretirement benefits. Careful analysis of these issues within the specific context of each employer's human resources and financial strategy will be needed to select the proper course of action for dealing with this new accounting statement. SN - 8756-1263 UR - https://www.unboundmedicine.com/medline/citation/10117169/Coping_with_FASB_Statement_No__106__"Accounting_for_Post_retirement_Benefits_other_than_Pensions"_ DB - PRIME DP - Unbound Medicine ER -