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96X Plan Accounting

ASC 962 Plan Accounting—Defined Contribution Pension Plans

ASC 962 Plan Accounting — Defined Contribution Pension Plans

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  • US GAAP
ASC 962 notes the following:
The Plan Accounting — Defined Contribution Pension Plans Topic includes the following Subtopics:
  1. Overall
  2. Terminating Plans
  3. Presentation of Financial Statements
  4. Notes to Financial Statements
  5. Receivables
  6. Investments — Other.