退休人员医疗负债的会计处理——选择财务假设的考量因素
Accounting for retiree medical liabilities--considerations for selecting financial assumptions.
作者信息
Amoroso V
出版信息
Empl Benefits J. 1990 Jun;15(2):2-6.
PMID:10104965
Abstract
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.
摘要
财务会计准则委员会提议的关于雇主对除养老金以外的退休后福利的会计处理声明与该委员会的养老金会计规则非常相似。阿莫罗索先生解释了其中涉及的计算方法和财务假设。
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