Warshawsky, Mark J.; Mittelstaedt, H. Fred; Cristea, Carrie - In: Financial Management 22 (1993) 2
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...
