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Financial Reporting Developments - Postretirement benefits


Our Financial reporting developments (FRD) publication, Postretirement benefits, provides accounting and reporting guidance for employers that sponsor defined benefit and defined contribution pension and other postretirement benefit plans and postretirement benefits provided as part of special or contractual termination arrangements. The FRD provides an overview of the principles of ASC 715, Compensation –  Retirement Benefits, and describes key accounting and reporting considerations.

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