Fasb statement on financial accounting standards no. 106

The purpose of this study is to explain and classify the behavior of corporate managers1 in the accounting standards setting process as it related to OPEB in order to provide insight for developing a more effective process. This study examined two decisions made by management: (1) the decision whether or not to participate in lobbying activities during the comment period of the OPEB exposure draft; and (2) the position taken on the OPEB exposure draft.

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