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962 Plan Accounting—Defined Contribution Pension Plans

ASC 962-205 Presentation of Financial Statements

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 45 Other Presentation Matters 50 Disclosure S00 Status S15 Scope and Scope Exceptions S20 Glossary S45 Other Presentation Matters S50 Disclosure S99 SEC Materials