Recognizing Retiree Health Benefits: The Effect of SFAS 106
研究美国财务会计准则委员会第106号公告对提供退休健康福利的公司的影响，该公告要求将此类福利视为递延薪酬并按权责发生制核算。
The Financial Accounting Standards Board recently issued Statement No. 106 to apply to 1993 financial statements of companies providing health benefits to retired employees. The FASB expressed its view that these benefits are a type of deferred compensation, and as such, should be accounted for on the accrual basis rather than on the cash basis required under the interim disclosure standard, Statement No. 81.