离职人员福利的会计计量及调整（对国际会计准则及国际财务报告准则的说明）

26 May 2007: New publication on post-employment benefits

Deloitte & Touche LLP (United States) has published A Roadmap to the Accounting and Regulatory Aspects of Postretirement Benefits (PDF 1,521k, 188 pages). This publication summarises the common types of postretirement benefits, their funding requirements, and associated statutory and accounting guidance in the United States. An appendix contains a comparison of the accounting for postretirement benefits under US GAAP and IFRSs. The book is divided as follows: Benefits and Plans. Funding/Management of Plan Assets. Statutory Considerations. Accounting.

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