Financial Accounting Standards Board (FASB)

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News and Updates

• Conditional Asset Retirement Obligations (FIN 47) Resource Page 
• FASB Releases Not-for-Profit Examples for Proposed Pension Statement (May 16, 2006)
• FASB Emerging Issues Task Force Addresses Sabbatical Leave (April 4, 2006)
• FASB Issues Proposal to Improve Postretirement Plan Accounting (April 3, 2006)
• FASB Issues Proposal on Fair Value Option (February 3, 2006)
• FASB to Reconsider Accounting for Pensions and Other Postretirement Benefits (November 16, 2005)
• FASB Proposes Framework for GAAP Hierarchy (May 4, 2005) 
• FASB Clarifies Conditional Asset Retirement Obligation (April 21, 2005)

NACUBO Comment Letters

• NACUBO Comment Letter on Mergers and Acquisitions (January 2007)
• NACUBO Comment Letter on Postretirement Benefits (May 2006)
• NACUBO Comment Letter on Fair Value Option (April 2006)
• NACUBO Comment Letter on Principles-Based Approach to US Standard Setting  (January 2003) Generally, NACUBO agrees with the intent of the proposal, with reservations regarding:  Guidance and industry clarification, professional judgment and comparability and transition.

FASB Web site