Postretirement health benefits: Do your trend rate estimates significantly affect postretirement costs and reported net income?

How important is the accuracy of your health care cost trend estimates'? For most companies, the difference between the assumed health care cost trend rate and the actual increase may not largely affect postretirement cost and reported net income. But the authors found that for some companies t...

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Veröffentlicht in:	The Journal of corporate accounting & finance 1997-06, Vol.8 (4), p.95-101
Hauptverfasser:	Newell, Gale E., Langsam, Sheldon A., Kreuze, Jerry G.
Format:	Artikel
Sprache:	eng
Schlagworte:	FASB statements Financial accounting standards Health care expenditures Net income Other postemployment benefits Retirement benefits SFAS 106 Trends
Online-Zugang:	Volltext
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