FASB Could Take Up Pension Accounting Rules Again


Investors want the Financial Accounting Standards Board to revisit pension accounting rules and make changes that go beyond the InternationalĀ Accounting Standards Board’s new standards, Chairman Leslie Seidman said. “That is a pressing matter we’re going to have to take seriously in termsĀ of adding to the agenda,” she said. The FASB changed pension accounting rules in 2006, but has deferred a second phase of revisions.