Accounting for and reporting of postretirement medical benefit (401(h)) features of defined benefit pension plans
Subtitle: amendment to the AICPA audit and accounting guide, Audits of employee benefit plans
By: prepared by the Employee Benefit Plans Committee and the Accounting Standards Executive Committee of the American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Accounting Standards Executive Committee.; American Institute of Certified Public Accountants. Employee Benefit Plans Committee.
Series: Statement of position / American Institute of Certified Public Accountants ;; 99-2
Publisher: The Institute
Published: 1999
Place of publication: New York, NY
Language: eng
Number of pages: 33
Subjects: Insurance, Health -- Accounting -- Standards -- United States; Postemployment benefits -- Accounting -- Standards -- United States; Defined benefit pension plans -- Accounting -- Standards -- United States
Other titles: Amendment to the AICPA audit and accounting guide, Audits of employee benefit plans
Notes: Cover title.
"July 28, 1999."