Accounting for Retiree Health Benefits FAS 106

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Accounting.

Health insurance.

Retirement.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1993

Summary:

Examines requirements and implications of Financial Accounting Standard (FAS) 106, which requires firms to quantify future retiree health benefits and account for them on balance sheets and income statements. Covers corporate response, impact on retirees, and pro and con views

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Congressional Research Service. Accounting for Retiree Health Benefits: FAS 106

Publisher Number:

CRS-1993-ECN-0035

Access Restriction:

Restricted for use by site license