Response to FASB Exposure Draft, "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)"
Abstract
The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comment from standard setters on issues related to financial reporting. This paper summarizes the Committee's response to the Financial Accounting Standards Board's Exposure Draft, "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R)."
Citation
Bradshaw, Mark, Paquita Davis-Friday, Elizabeth Gordon, Patrick Hopkins, Robert Laux, Karen Nelson, Shivaram Rajgopal, K. Ramesh, Hollis Skaife, Robert Uhl, and George Vrana. "Response to FASB Exposure Draft, 'Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans: An Amendment of FASB Statements No. 87, 88, 106, and 132(R).'" Accounting Horizons 21, no. 2 (June 2007): 201-213.
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