| Titre | Les entreprises américaines et l'assurance maladie des retraités : la norme comptable 106 | |
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| Auteur | Michel Antoine | |
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Revue | Revue française d'études américaines |
| Numéro | no 77, juin 1998 Le système de santé en question. | |
| Page | 10 pages | |
| Résumé anglais |
The adoption in 1990 by the Financial Accounting Standards Board of a new standard (SFAS 106) on accounting for post-retirement benefits other than pensions triggered off significant cuts in the retiree health benefits granted by many U.S. corporations to their former employees. This paper investigates the circumstances in which this new standard was issued, and used by employers for terminating some of their earlier commitments. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfea_0397-7870_1998_num_77_1_1740 |
