Download Full Text (946 KB)
Statement of position 99-2
Originally published by: American Institute of Certified Public Accountants
Health insurance -- Accounting -- Standards -- United States; Postemployment benefits -- Accounting -- Standards -- United States; Defined benefit pension plans -- Accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Employee Benefit Plans Committee, "Accounting for and reporting of postretirement medical benefit (401(h)) features of defined benefit pension plans : amendment to the AICPA audit and accounting guide, Audits of employee benefit plans" (1999). Statements of Position. 18.