2. Healthcare Benefits
Aims and objectives of this chapter:
• Present a brief history of healthcare benefits
• Explain the structure of healthcare benefit plans
• Discuss design issues related to the healthcare benefit plans
• Evaluate cost containment issues related to healthcare benefit plans
• Introduce consumer-driven healthcare plans
• Discuss the accounting implications of healthcare benefit plans
• Address the issues related to post-retirement health plans
• Discuss the financial issues related to healthcare benefit plans
• Explain tax dimensions of healthcare benefit plans
• Introduce the International Financial Reporting Standards and employee health and welfare plans
Primarily, a healthcare benefit program is designed to protect employees ...
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