FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

P L, Grimaldi; J M, Bertko

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Article . 1989

Data sources: Europe PubMed Central

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

descriptionPublicationkeyboard_double_arrow_right Article 20 Jul 1989 English Journal:Healthcare financial management : journal of the Healthcare Financial Management Association, volume 43 (issn: 0735-0732,

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Authors: P L, Grimaldi; J M, Bertko;

pmid: 10293219

FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.

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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.

Keywords

Health Benefit Plans, Employee, Pensions, Retirement, Insurance, Health, Accounting, Costs and Cost Analysis, Health Services, Reference Standards, United States

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