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Expenses
71X Compensation
ASC 71X Compensation
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US GAAP
Compensation Topics
ASC 710 Compensation — General
This Topic specifically covers compensated absences, deferred compensation arrangements, lump-sum payments under union contracts, and rabbi trusts.
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ASC 712 Compensation — Nonretirement Postemployment Benefits
This Topic provides guidance on nonretirement postemployment benefits, including termination benefits and other postemployment benefits provided to former and inactive employees.
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ASC 715 Compensation — Retirement Benefits
This Topic comprises six Subtopics (Overall, Defined Benefit Plans — General, Defined Benefit Plans — Pension, Defined Benefit Plans — Other Postretirement, Defined Contribution Plans, and Multiemployer Plans).
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ASC 718 Compensation — Stock Compensation
This Topic comprises six Subtopics (Overall, Awards Classified as Equity, Awards Classified as Liabilities, Employee Stock Ownership Plans, and Income Taxes).
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Contents
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710 Compensation—General
712 Compensation—Nonretirement Postemployment Benefits
715 Compensation—Retirement Benefits
718 Compensation—Stock Compensation