Early SFAS 106 adopters provide revealing healthcare data.
Healthc Financ Manage
; 47(6): 98, 100, 102 passim, 1993 Jun.
Article
em En
| MEDLINE
| ID: mdl-10145830
Healthcare executives should have a strong interest in the recently released Statement of Financial Accounting Standards No. 106, Employers' Accounting for Postretirement Benefits other than Pensions (SFAS 106). The requirements of SFAS 106 focus heavily on estimating the healthcare benefits of retirees and forces corporations to project the magnitude of expected increases in healthcare costs. Estimates for recording these retiree healthcare benefits for all U.S. companies range from $200 billion to $400 billion, imposing significant financial statement implications for all firms that provide healthcare benefits to retirees. The requirements of SFAS 106 will also have an impact on the way corporations design and implement healthcare cost controls, which may directly affect many healthcare entities. Understanding SFAS 106, and the reactions of firms to this standard, will allow healthcare executives to better manage their organizations to take advantage of new opportunities and meet new challenges that may arise.
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Coleções:
01-internacional
Base de dados:
MEDLINE
Assunto principal:
Aposentadoria
/
Custos de Saúde para o Empregador
/
Planos de Assistência de Saúde para Empregados
/
Contabilidade
/
Indústrias
Aspecto:
Implementation_research
País/Região como assunto:
America do norte
Idioma:
En
Revista:
Healthc Financ Manage
Ano de publicação:
1993
Tipo de documento:
Article
País de publicação:
Estados Unidos