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- W4302591255 abstract "FASB ASC 715-20 provides guidance for how not-for-profit organizations account for single-employer defined benefit pension and other post employment benefits (OPEB) plans. This chapter provides a discussion of the accounting principles that underlie the basic calculation of pension and other postretirement benefit costs and liabilities for various types of pension and other postretirement benefit plans. FASB ASC 958-715 presents its accounting and disclosure requirements for not-for-profit organizations separately from all business entities because not-for-profit organizations do not present “comprehensive income” which is a characteristic found in the financial statements of business entities when certain accounting conditions exist. FASB ASC 715-20 describes the accounting to be followed by obligors when all or part of defined benefit pension plans have been settled or curtailed. The chapter provides the disclosure requirements (under both the full disclosure method and the reduced disclosure option for nonpublic entities)." @default.
- W4302591255 created "2022-10-06" @default.
- W4302591255 date "2015-01-20" @default.
- W4302591255 modified "2023-09-26" @default.
- W4302591255 title "Accounting for Pensions and Postretirement Benefits" @default.
- W4302591255 doi "https://doi.org/10.1002/9781118945209.ch25" @default.
- W4302591255 hasPublicationYear "2015" @default.
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