Accounting for retiree medical liabilities--considerations for selecting financial assumptions.
The Financial Accounting Standards Board proposed statement on employer's accounting for postretirement benefits other than pensions closely parallels the Board's pension accounting rules. Mr. Amoroso explains the calculations and financial assumptions involved.
Amoroso
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D000066:Accounting; D006264:Health Benefit Plans, Employee / Q000331:legislation & jurisprudence*; D007348:Insurance, Health / Q000331:legislation & jurisprudence*; D008962:Models, Theoretical; D010415:Pensions; D014481:United States