Statements of Position

Files

Download

Download Full Text (925 KB)

Publication Date

1999

Relational Format

book

Publisher

Originally published by: American Institute of Certified Public Accountants

Keywords

Health insurance -- Accounting -- Standards -- United States; Postemployment benefits -- Accounting -- Standards -- United States; Defined benefit pension plans -- Accounting -- Standards -- United States

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

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; Statement of position 99-2;

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