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)."

Article Abstract:

The comments of the American Accounting Association's Financial Accounting Standards Committee, on the Financial Accounting Standards Board's guidelines regarding accounting for defined benefit pension and other postretirement plans are presented.

Management dynamics, Public affairs, Pension, health, and welfare funds, Pension Funds & Benefit Plans, Pension Funds, Management, Political activity, Company business management

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A response to the FASB exposure draft on accounting for uncertain tax positions: an interpretation of FASB Statement No. 109

Article Abstract:

The interpretation of the Financial Accounting Standards Board on the tax treatment of transactions in the absence of clear guidelines under the tax code, the Financial Accounting Standards Board Statement No. 109, is presented.

Interpretation and construction, Reports, Auditing

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Response to the FASB Exposure Draft. " The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115."

Article Abstract:

The comments of the Financial Accounting Standards Committee of the American Accounting Association, on the financial accounting standards specified by the Financial Accounting Standards Board, are presented.

Financial accounting

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