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The AAO Weblog covers accounting issues and current events as they relate the practice of investment analysis. All posts prior to September, 2007 are in the public domain, but after September 4, 2007, only subscribers to The Analyst's Accounting Observer will see all posts going forward. Only selected, occasional posts will be released to the public domain from September 4 forward.

Pensions & OPEBs: Comments Due Soon
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Posted by: Jack Ciesielski 5/24/2006 5:55 AM
The only accounting issue on most folks' radar is backdated options. It's a big world out there, and there's more than one way to improve financial reporting. The same people flailing wildly now for backdaters were probably the same ones thrashing around over underfunded benefit plans a few years ago...

Anyway. In the past, I've mentioned FASB's proposal for making benefit plan obligations more visible in corporate balance sheets, and the comments on the proposal are due in a week. You might want to check out the crop of responses received so far and write your own; mine's here. So far, the biggest corporate gripe seems to be the elimination of the three-month gap permitted between plan measurement and the balance sheet date.

Blogs will be a bit light for a while. I'm working on a king-sized Analyst's Accounting Observer report on benefit plans, including the effects of this proposal on the S&P 500. It's been a time sucker, hence, the light blogging. If you care to see the report when I'm done - and there will be a time when people are concerned with things like this, and not just option backdaters - I invite you to sign up for a trial subscription here. (Please, institutional investors only.)
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