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Minimizing projected liability under FAS No. 106.
Healthc Financ Manage. 1994 Mar; 48(3):72-4, 76-7.HF

Abstract

Although the Statement of Financial Accounting Standards No. 106: Employers' Accounting for Postretirement Benefits Other Than Pensions requires that the anticipated cost of providing medical services to an employee following his or her retirement be accrued while the individual is employed, hospitals that provide their retirees with medical services are in a position to minimize their projected liability. The values of actual expenditures to be incurred for providing medical services should be valued in a manner consistent with the recording of other expenditures.

Authors

Harris JR
No affiliation info available
Katz J
No affiliation info available

MeSH

AccountingEmployer Health CostsFinancial Management, HospitalHealth Benefit Plans, EmployeeHospital CostsLiability, LegalRetirementUnited States

Pub Type(s)

Journal Article

Language

eng

PubMed ID

10145972

Citation

Harris, J R., and J Katz. "Minimizing Projected Liability Under FAS No. 106." Healthcare Financial Management : Journal of the Healthcare Financial Management Association, vol. 48, no. 3, 1994, pp. 72-4, 76-7.
Harris JR, Katz J. Minimizing projected liability under FAS No. 106. Healthc Financ Manage. 1994;48(3):72-4, 76-7.
Harris, J. R., & Katz, J. (1994). Minimizing projected liability under FAS No. 106. Healthcare Financial Management : Journal of the Healthcare Financial Management Association, 48(3), 72-4, 76-7.
Harris JR, Katz J. Minimizing Projected Liability Under FAS No. 106. Healthc Financ Manage. 1994;48(3):72-4, 76-7. PubMed PMID: 10145972.
* Article titles in AMA citation format should be in sentence-case
TY - JOUR T1 - Minimizing projected liability under FAS No. 106. AU - Harris,J R, AU - Katz,J, PY - 1994/2/7/pubmed PY - 1994/2/7/medline PY - 1994/2/7/entrez SP - 72-4, 76-7 JF - Healthcare financial management : journal of the Healthcare Financial Management Association JO - Healthc Financ Manage VL - 48 IS - 3 N2 - Although the Statement of Financial Accounting Standards No. 106: Employers' Accounting for Postretirement Benefits Other Than Pensions requires that the anticipated cost of providing medical services to an employee following his or her retirement be accrued while the individual is employed, hospitals that provide their retirees with medical services are in a position to minimize their projected liability. The values of actual expenditures to be incurred for providing medical services should be valued in a manner consistent with the recording of other expenditures. SN - 0735-0732 UR - https://www.unboundmedicine.com/medline/citation/10145972/Minimizing_projected_liability_under_FAS_No__106_ L2 - https://antibodies.cancer.gov/detail/CPTC-FAS-1 DB - PRIME DP - Unbound Medicine ER -