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FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.
Healthc Financ Manage. 1989 Jul; 43(7):48-9, 52-4, 56-7.HF

Abstract

The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.

Authors

Grimaldi PL
No affiliation info available
Bertko JM
No affiliation info available

MeSH

AccountingCosts and Cost AnalysisHealth Benefit Plans, EmployeeHealth ServicesInsurance, HealthPensionsReference StandardsRetirementUnited States

Pub Type(s)

Journal Article

Language

eng

PubMed ID

10293219

Citation

Grimaldi, P L., and J M. Bertko. "FASB (Financial Accounting Standards Board) Proposal Changes Retiree Healthcare Benefit Accounting." Healthcare Financial Management : Journal of the Healthcare Financial Management Association, vol. 43, no. 7, 1989, pp. 48-9, 52-4, 56-7.
Grimaldi PL, Bertko JM. FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting. Healthc Financ Manage. 1989;43(7):48-9, 52-4, 56-7.
Grimaldi, P. L., & Bertko, J. M. (1989). FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting. Healthcare Financial Management : Journal of the Healthcare Financial Management Association, 43(7), 48-9, 52-4, 56-7.
Grimaldi PL, Bertko JM. FASB (Financial Accounting Standards Board) Proposal Changes Retiree Healthcare Benefit Accounting. Healthc Financ Manage. 1989;43(7):48-9, 52-4, 56-7. PubMed PMID: 10293219.
* Article titles in AMA citation format should be in sentence-case
TY - JOUR T1 - FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting. AU - Grimaldi,P L, AU - Bertko,J M, PY - 1989/6/8/pubmed PY - 1989/6/8/medline PY - 1989/6/8/entrez SP - 48-9, 52-4, 56-7 JF - Healthcare financial management : journal of the Healthcare Financial Management Association JO - Healthc Financ Manage VL - 43 IS - 7 N2 - The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992. SN - 0735-0732 UR - https://www.unboundmedicine.com/medline/citation/10293219/FASB__Financial_Accounting_Standards_Board__proposal_changes_retiree_healthcare_benefit_accounting_ L2 - https://medlineplus.gov/healthinsurance.html DB - PRIME DP - Unbound Medicine ER -