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Use of a Defined Benefit Pension Approach for Amortization of Actuarial Gains or Losses — 712-10-35 (Q&A 01) Actuarial Gains or Losses Resulting From a Change in the Discount Rate — Classification of Gains or Losses — 712-10-35 (Q&A 02) Actuarial Gains or Losses Resulting From a Change in the Discount Rate — Amortization Period for Gains or Losses — 712-10-35 (Q&A 03) SEC's Views on Appropriate Discount Rate for Nonretirement Postemployment Benefit Liabilities — 712-10-35 (Q&A 04) Plan Amendments to a Postemployment Benefit Plan — 712-10-35 (Q&A 05) Accounting for a Successor Plan (1) — 712-10-35 (Q&A 06) Accounting for a Successor Plan (2) — 712-10-35 (Q&A 07) Long-Term Disability Plan Associated With a VEBA Trust — 712-10-35 (Q&A 08) Deleted — 712-10-35 (Q&A 09) Postemployment Benefits in a Business Combination (2) — 712-10-35 (Q&A 10)
Use of a Defined Benefit Pension Approach for Amortization of Actuarial Gains or Losses — 712-10-35 (Q&A 01) Actuarial Gains or Losses Resulting From a Change in the Discount Rate — Classification of Gains or Losses — 712-10-35 (Q&A 02) Actuarial Gains or Losses Resulting From a Change in the Discount Rate — Amortization Period for Gains or Losses — 712-10-35 (Q&A 03) SEC's Views on Appropriate Discount Rate for Nonretirement Postemployment Benefit Liabilities — 712-10-35 (Q&A 04) Plan Amendments to a Postemployment Benefit Plan — 712-10-35 (Q&A 05) Accounting for a Successor Plan (1) — 712-10-35 (Q&A 06) Accounting for a Successor Plan (2) — 712-10-35 (Q&A 07) Long-Term Disability Plan Associated With a VEBA Trust — 712-10-35 (Q&A 08) Deleted — 712-10-35 (Q&A 09) Postemployment Benefits in a Business Combination (2) — 712-10-35 (Q&A 10)