Open AccessLobbying With The FASB: The Case Of Accounting For Pension Terminations And Curtailments
Author(s) -
Dale Buckmaster,
David B. Hall
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v6i2.6301
Subject(s) - pension , accounting , human settlement , business , actuarial science , finance , waste management , engineering
A content analysis of the one hundred and ten letters received in response to Exposure Drafts for settlements and curtailments of defined benefit pension plans is combined with a comparison of the Exposure Drafts (FASB, 1986) and the final rule, SFAS 88, (FASB, 1988) to determine if lobbying efforts were successful in obtaining a more desirable rule.