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uscpa习题《Financial》
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An employer's obligation for postretirement health benefits that are expected to be provided to or for an employee must be fully accrued by the date the:
a. Benefits are paid.
b. Benefits are utilized.
c. Employee retires.
d. Employee is fully eligible for benefits.
【正确答案】D
【答案解析】Choice "d" is correct. Postretirement health benefits are accrued in a manner similar to pension benefits. The expected postretirement health benefits must be fully accrued by the date the employee is fully eligible for the benefits. The accrual will begin when the employee is hired through the eligibility (vesting) date.
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