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FASB Statement 106 — Employers' Accounting for Postretirement Benefits Other Than Pensions

Historical pronouncement establishing accrual accounting for employer provided retiree health and other nonpension postretirement benefits, later codified in Topic 715.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Statement 106 historical text
Relevant parts
EPBO, APBO, attribution, net periodic postretirement benefit cost, and disclosure
Currency
superseded · checked Aug 8, 2026

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Statement 106 explains why cash-paid retiree claims are not the period's cost. The obligation follows attributed expected benefits, demographic and health- cost assumptions, participant cost sharing, and the applicable measurement date.