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Decision Tree: Accruing Postemployment Benefits — 712-10-25 (Q&A 01) Accounting for Severance Indemnities Required by Foreign Countries (1) — 712-10-25 (Q&A 02) Accounting for Severance Indemnities Required by Foreign Countries (2) — 712-10-25 (Q&A 03) Postemployment Benefits Earned After a Substantial Qualifying Period — 712-10-25 (Q&A 04) Qualifying Period — Form or Substance — 712-10-25 (Q&A 05) Distinguishing Between a Substantive Plan and an Extant Written Plan — 712-10-25 (Q&A 06) Calculating the Accrued Liability Under the ASC 710-10 Approach — 712-10-25 (Q&A 07) Calculation of a Postemployment Benefit Liability Related to Life Insurance — 712-10-25 (Q&A 08) Extended Restructuring Period With Employee Severances — 712-10-25 (Q&A 09) Benefits Provided for Involuntary Termination Following an Unsuccessful Voluntary Early Retirement Program — 712-10-25 (Q&A 10) Bifurcating Benefits Under a Postemployment Plan (1) — 712-10-25 (Q&A 11) Bifurcating Benefits Under a Postemployment Plan (2) — 712-10-25 (Q&A 12) Bifurcating Benefits Under a Postemployment Plan (3) — 712-10-25 (Q&A 13) Accounting for a Combined Short-Term Disability Plan and Sick-Pay Plan — 712-10-25 (Q&A 14) Transfer of a Postemployment Liability to Third Party Insurers — 712-10-25 (Q&A 15) Impact of Litigation Waivers on a Severance Accrual — 712-10-25 (Q&A 16) Combining Sick Pay and Short-Term Disability Benefits — 712-10-25 (Q&A 17)
Decision Tree: Accruing Postemployment Benefits — 712-10-25 (Q&A 01) Accounting for Severance Indemnities Required by Foreign Countries (1) — 712-10-25 (Q&A 02) Accounting for Severance Indemnities Required by Foreign Countries (2) — 712-10-25 (Q&A 03) Postemployment Benefits Earned After a Substantial Qualifying Period — 712-10-25 (Q&A 04) Qualifying Period — Form or Substance — 712-10-25 (Q&A 05) Distinguishing Between a Substantive Plan and an Extant Written Plan — 712-10-25 (Q&A 06) Calculating the Accrued Liability Under the ASC 710-10 Approach — 712-10-25 (Q&A 07) Calculation of a Postemployment Benefit Liability Related to Life Insurance — 712-10-25 (Q&A 08) Extended Restructuring Period With Employee Severances — 712-10-25 (Q&A 09) Benefits Provided for Involuntary Termination Following an Unsuccessful Voluntary Early Retirement Program — 712-10-25 (Q&A 10) Bifurcating Benefits Under a Postemployment Plan (1) — 712-10-25 (Q&A 11) Bifurcating Benefits Under a Postemployment Plan (2) — 712-10-25 (Q&A 12) Bifurcating Benefits Under a Postemployment Plan (3) — 712-10-25 (Q&A 13) Accounting for a Combined Short-Term Disability Plan and Sick-Pay Plan — 712-10-25 (Q&A 14) Transfer of a Postemployment Liability to Third Party Insurers — 712-10-25 (Q&A 15) Impact of Litigation Waivers on a Severance Accrual — 712-10-25 (Q&A 16) Combining Sick Pay and Short-Term Disability Benefits — 712-10-25 (Q&A 17)