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This chapter addresses annual presentation and disclosure matters related to retirement benefits under ASC 715, Compensation—Retirement Benefits, and nonretirement postemployment benefits under ASC 712, Compensation—Nonretirement Postemployment Benefits. Interim presentation and disclosure requirements differ (see FSP 29).
For presentation considerations related to the presentation of retirement and other postemployment benefits in the statement of other comprehensive income, see FSP 4.

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