{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/420/10/#60-relationships","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"420","topic_title":"Exit or Disposal Cost Obligations","subtopic":"420-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—Retirement Benefits","paragraphs":[{"citation":"420-10-60-1","para":"60-1","html":" For guidance related to settlement of all or a part of an employer's accumulated postretirement benefit obligation or curtailment of a postretirement benefit plan and to an employer that provides postretirement benefits as part of a special termination benefits offer, see Topic 715. For guidance when voluntary or involuntary severance of employment arrangements offered outside the United States are in substance a pension plan (for example, if the benefits are paid for virtually all terminations), see paragraph 715-30-25-10 and Topic 715, respectively. For guidance when termination benefits are triggered by the consummation of a business combination, see paragraphs .