Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• FAS 106
  
  Financial Accounting Standard No. 106, Employers' Accounting for Post Retirement Benefits Other Than Pensions. A rule promulgated by the AICPA . that requires firms to accrue postretirement benefit costs during the periods of the active service of the covered employees.
  
  Back