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96X Plan Accounting

ASC 965 Plan Accounting—Health and Welfare Benefit Plans

ASC 965 Plan Accounting — Health and Welfare Benefit Plans

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  • US GAAP
ASC 965 notes the following:
The Plan Accounting — Health and Welfare Benefit Plans Topic includes the following Subtopics:
  1. Overall
  2. Net Assets Available for Plan Benefits
  3. Plan Benefit Obligations
  4. Terminating Plans
  5. Presentation of Financial Statements
  6. Receivables
  7. Investments — Debt and Equity Securities
  8. Investments — Other
  9. Property, Plant, and Equipment.