Employers' Accounting for Postretirement Benefits Other Than Pensions

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Financial Statements
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Financial Accounting Foundation

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Overview: This Statement establishes accounting standards for employers' accounting for postretirement benefits other than pensions. Although it applies to all forms of postretirement benefits, this Statement focuses principally on postretirement health care benefits. The ability to measure the obligation for postretirement health care benefits and the recognition of that obligation have been the subject of controversy. The Board's objectives in issuing this Statement are to improve employers' financial reporting for postretirement benefits in various manner. these ways have been discussed in brief. This Statement measures the transition obligation as the unfunded and unrecognized accumulated postretirement benefit obligation for all plan participants.

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Format: HTML | Date: Jan 2003 | Pages: 1

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