Assessing the FASB's Responsiveness to Comment Letters on Other Postretirement Benefits
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.
Recommended CitationBline, Dennis M. and Skekel, Ted D., "Assessing the FASB's Responsiveness to Comment Letters on Other Postretirement Benefits" (1991). Accounting Journal Articles. Paper 77.