Accounting for postretirement benefits: early adopters of SFAS 106.
A study of companies that adopted SFAS 106 early reveals the companies generally have not funded retiree health benefits. The timing of a firm's adoption of the accounting standard is affected by a number of variables specific to that firm.
Costello
A
A
University of Hartford.
Farney
H F
HF
Locke
A S
AS
D000066:Accounting / Q000592:standards*; D000206:Actuarial Analysis; D006264:Health Benefit Plans, Employee / Q000191:economics*; D007221:Industry / Q000458:organization & administration*; D012179:Retirement / Q000191:economics*; D014481:United States