财务会计准则委员会（FASB）提议更改退休人员医疗福利会计处理方法。
FASB (Financial Accounting Standards Board) proposal changes retiree healthcare benefit accounting.
作者信息
Grimaldi P L, Bertko J M
出版信息
Healthc Financ Manage. 1989 Jul;43(7):48-9, 52-4, 56-7.
PMID:10293219
Abstract
The Financial Accounting Standards Board (FASB) recently issued an exposure draft (ED) of a standard that would change the way organizations account for their employees' post-retirement healthcare benefits. According to the ED, organizations would have to switch from cash accounting to accrual accounting for post-retirement benefits as well as record their retiree healthcare liabilities on their balance sheets by 1992.
摘要
财务会计准则委员会（FASB）最近发布了一项准则的征求意见稿（ED），该准则将改变各机构对其员工退休后医疗福利的会计核算方式。根据该征求意见稿，各机构将不得不从现金会计核算改为权责发生制会计核算来处理退休后福利，并且到1992年要在资产负债表上记录其退休人员医疗负债。
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