TY  - JOUR
AB  - Because of the dramatic increase in health care costs and the fact that more people are retiring earlier and living longer, the issue of post retirement benefit costs other than pensions has become a topic of great interest to issuers and users of financial statements.The Financial Accounting Standards Board is in the process of requiring corporations to report these expected future post retirement costs as liabilities. This paper examines the proposed treatment of post retirement benefits costs and discusses alternative strategies a company may adopt to prepare for implementation of the standard.
VL  - 5
IS  - 1
SN  - 1935-5181
DO  - 10.1108/19355181199000002
UR  - https://doi.org/10.1108/19355181199000002
AU  - Cron William R.
AU  - Kintzele Philip L.
PY  - 1990
Y1  - 1990/01/01
TI  - Postretirement Benefits Other Than Pensions: Preparing for the Proposed Standard
T2  - American Journal of Business
PB  - MCB UP Ltd
SP  - 19
EP  - 24
Y2  - 2024/05/10
ER  -