Questions from General Accounting

Q: What is the danger, particularly to older employees of restructuring pension

What is the danger, particularly to older employees of restructuring pension plans into “cash benefit plans?”

Q: What issues of qualitative characteristics of accounting information (SFAC No.

What issues of qualitative characteristics of accounting information (SFAC No. 2) are important relative to accrual accounting for OPEBs?

Q: Should valuable lease options of lessees be capitalized?

Should valuable lease options of lessees be capitalized?

Q: Compare the present system involving consolidation, equity method, and fair

Compare the present system involving consolidation, equity method, and fair value accounting for intercorporate equity investments with finite uniformity as it exists in lease accounting.

Q: Why is the G4+1 like the Big Ten (a

Why is the G4+1 like the Big Ten (a.k.a. Western Athletic Conference)?

Q: Current discussions by the Boards leave room open for two Accounting for

Current discussions by the Boards leave room open for two Accounting for Leases Standards; one for lessee and another one for lessor. Should two Accounting for Leases Standards be issued? Support your...

Q: While ERISA has been helpful, how well are employees protected in

While ERISA has been helpful, how well are employees protected in situations where overfunded pension plans exist?

Q: What does the term functional currency mean?

What does the term functional currency mean?

Q: What prompted FASB Accounting Standards Update 2009-09?

What prompted FASB Accounting Standards Update 2009-09?

Q: Is the treatment of unrecognized prior service cost and actuarial gains/

Is the treatment of unrecognized prior service cost and actuarial gains/ losses in SFAS No. 87 an example of the asset-liability or revenue-expense orientation?