Directed Research Project Survey - Responses Requested

[tmerchant2]

May 10, 2007



Dear Sir or Madame:

My name is Tuynua D. Allen-Merchant. I am seeking a Masters of Science in Accounting from Strayer University. I am currently enrolled in a Directed Research course. I am required to complete original research using either the interview or survey method. I have decided to use a brief survey.

I understand that you have a very busy schedule; however, I was hoping that you could assist me by completing this brief survey and returning it to me at tmerchant2@cox.net.

Sincerely,



Tuynua D. Allen-Merchant
4705 Eldon Court
Virginia Beach, VA 23462
tmerchant2@cox.net

Survey of opinions regarding Governmental Accounting Standards Board (GASB) proposed amendment to pension disclosures and the possibility of changes to the statements
1. The GASB proposed amendment to pension disclosures will more closely align the financial reporting requirements for pensions with those for other postemployment benefits (OPEB).
() strongly agree () agree () no opinion () disagree () strongly disagree

2. The GASB proposed amendment to pension disclosures will improve the financial reporting by pension plans.
() strongly agree () agree () no opinion () disagree () strongly disagree

3. The GASB proposed amendment to pension disclosures will improve reporting of the financial reporting by employers.
() strongly agree () agree () no opinion () disagree () strongly disagree

4. The GASB was correct to make the amendment to pension disclosures a priority.
() strongly agree () agree () no opinion () disagree () strongly disagree


Major:___________________________

Minor:___________________________


Please return this survey to Tuynua Allen-Merchant, 4705 Eldon Court, Virginia Beach, VA 23462 or email me your response to tmerchant2@cox.net.

Thank you for participating.

[tmerchant2]

May 10, 2007



Dear Sir or Madame:

My name is Tuynua D. Allen-Merchant. I am seeking a Masters of Science in Accounting from Strayer University. I am currently enrolled in a Directed Research course. I am required to complete original research using either the interview or survey method. I have decided to use a brief survey.

I understand that you have a very busy schedule; however, I was hoping that you could assist me by completing this brief survey and returning it to me at tmerchant2@cox.net.

Sincerely,



Tuynua D. Allen-Merchant
4705 Eldon Court
Virginia Beach, VA 23462
tmerchant2@cox.net

Survey of opinions regarding Governmental Accounting Standards Board (GASB) proposed amendment to pension disclosures and the possibility of changes to the statements
1. The GASB proposed amendment to pension disclosures will more closely align the financial reporting requirements for pensions with those for other postemployment benefits (OPEB).
() strongly agree () agree () no opinion () disagree () strongly disagree

2. The GASB proposed amendment to pension disclosures will improve the financial reporting by pension plans.
() strongly agree () agree () no opinion () disagree () strongly disagree

3. The GASB proposed amendment to pension disclosures will improve reporting of the financial reporting by employers.
() strongly agree () agree () no opinion () disagree () strongly disagree

4. The GASB was correct to make the amendment to pension disclosures a priority.
() strongly agree () agree () no opinion () disagree () strongly disagree


Major:___________________________

Minor:___________________________


Please return this survey to Tuynua Allen-Merchant, 4705 Eldon Court, Virginia Beach, VA 23462 or email me your response to tmerchant2@cox.net.

Thank you for participating.