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Topic: PostEmploymentButPreRetirementCosts
Label:
Compensation-Nonretirement Postemployment Benefits
Name:
PostEmploymentButPreRetirementCosts
Documentation:
Parent:
FinancialStatementAccounts
DefinedBy:
https://asc.fasb.org/topic&trid=2197446
Reference:
ASC 712
IAS Plus (Deloitte):
https://www.iasplus.com/en-us/standards/fasb/expenses/asc712
US GAAP XBRL Taxonomy Network:
http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits
Disclosures:
Accumulated and Projected Benefit Obligations [Roll Forward]
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Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]
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Defined Benefit Plan, Allocation of Plan Assets [Hierarchy]
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Accumulated Other Comprehensive Income (Loss), Amounts to be Recognized over Next Fiscal Year [Table Text Block]
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Pension Plans or Other Employee Benefit Plans, Amounts Recognized in Balance Sheet [Hierarchy]
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Pension Plans or Other Employee Benefit Plans, Amounts Recognized in Other Comprehensive Income (Loss) [Roll Up]
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Defined Benefit Plan, Assumptions Used, by Plan [Hierarchy]
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Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
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Accumulated Postemployment Benefit Obligations, Changes In [Roll Forward]
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Net Changes in Fair Value of Plan Assets [Table Text Block]
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Projected Benefit Obligations, Changes In [Roll Forward]
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Compensation and Employee Benefit Plans Note [Note Level]
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Compensation and Employee Benefit Plans Other than Share-based Compensation Note [Note Level]
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Retirement Plans Cost [Roll Up]
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Deferred Compensation Arrangement with Individual, Postretirement Benefits [Hierarchy]
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Other Comprehensive Income (Loss), Defined Benefit Plan Amounts Recognized [Roll Up]
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Defined Benefit Plan, Change in Benefit Obligation, by Plan [Roll Forward]
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Defined Benefit Plans Note [Note Level]
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Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]
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Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]
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Defined Benefit Plan, Expected Benefit Payments [Hierarchy]
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Health Care Cost Trend Rates [Table Text Block]
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Incremental Effects on Balance Sheet, Application of FAS 158 Recognition Provisions [Roll Forward]
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Defined Benefit Plan, Net Periodic Benefit Costs, by Plan [Roll Up]
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Net Funded Status [Table Text Block]
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Net Periodic Benefit Cost Not yet Recognized [Table Text Block]
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Pension and Other Postretirement Benefits Note [Note Level]
Examples:
PostEmploymentButPreRetirementCosts
Visual example: (shown below)
Example
Last updated: 6/26/2019 4:17:28 PM