Assessing the FASB's Responsiveness to Comment Letters on Other Postretirement Benefits

Document Type



Published by Wiley-Blackwell in the Journal of Corporate Accounting and Finance, volume 2 issue 3, 1991. Bryant users may access this article here.

Publication Source

Journal of Corporate Accounting and Finance


Focuses on the responsiveness of the Financial Accounting Standards Board (FASB) in comment letters regarding certain proposals included in the exposure draft that served as the basis for postretirement benefits other than pensions (OPEB). Objectives of the FASB in accounting for OPEB; Citation of major issues related to single employer defined benefit postretirement health care accounting procedures; Recognition and disclosure positions established by the FASB.