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Accounting for postretirement benefits: early adopters of SFAS 106
A Costello1, H F Farney, A S Locke
1University of Hartford.
Benefits Quarterly
|December 9, 1993
Abstract:
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.