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715 Compensation—Retirement Benefits

ASC 715-60 Defined Benefit Plans—Other Postretirement

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 35 Subsequent Measurement 50 Disclosure 55 Implementation Guidance and Illustrations 60 Relationships 65 Transition and Open Effective Date Information Deloitte Guidance