Kreuze, Jerry G.; Langsam, Sheldon A.; Newell, Gale E. - In: American Journal of Business 8 (1993) 1, pp. 25-32
The objective of this paper is to analyze the lobbying activities of the Financial Accounting Standards BoardÕs (FASB) constituents to the Exposure Draft of Statement 106, ÒEmployerÕs Accounting For Post retirement Benefits Other Than Pensions.Ó Specifically, the association between the...
