Leauby, Bruce A.; Ugras, Y. Joseph; Welsh, Mary Jeanne - In: American Journal of Business 10 (1995) 1, pp. 5-12
The Statement of Financial Accounting Standards No. 106, EmployersÕ Accounting for Postretirement Benefits other than Pensions is a dramatic change in how companies measure the cost of providing other postretirement benefits (OPEBs). Companies must change from pay-asyou go (cash-basis) to an...