{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/712/10/#35-subsequent-measurement","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":"712","topic_title":"Compensation—Nonretirement Postemployment Benefits","subtopic":"712-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"712-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B9ED66A2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To the extent that similar issues apply to other postemployment benefit plans, employers may refer to Subtopics <a altsource=\"GUID-91C043A5-E073-47CD-8E61-C58635C5AE04.ditamap\" class=\"ditamap\">715-30</a> and <a altsource=\"GUID-1E9B2828-9994-4D32-987C-8AB22188A455.ditamap\" class=\"ditamap\">715-60</a> for guidance in measuring their other postemployment obligations in compliance with the requirements of this Subtopic. </span></span></div><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B9ED67E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">As a result, the use of discounting in measuring other postemployment benefit obligations will continue to be permitted but not required. </span></span></div></div>","snippet":"To the extent that similar issues apply to other postemployment benefit plans, employers may refer to Subtopics 715-30 and 715-60 for guidance in measuring their other postemployment obligations in compliance with the re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c1b3bc97910748df0c9db72ceec16e3b6f52d6816be09987323dfd39ae05550","downloaded_from":"2026-09-10T00:58:36.248Z","last_downloaded_at":"2026-09-10T00:58:36.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481595","source_sha256":"6c04b2fb835bbcc3f36d9211efb587abbb883bbf38b5917b7f655b22f9ba4b23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f59b2079890d49068892191bb4ecb6990a60525941ef0940398a67e74a586782","downloaded_from":"2026-09-10T00:58:36.248Z","last_downloaded_at":"2026-09-10T00:58:36.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481595","source_sha256":"6c04b2fb835bbcc3f36d9211efb587abbb883bbf38b5917b7f655b22f9ba4b23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1f9f49ffc8bfde8441761d15877fa3dc02e717e90ab80ee8ecd6d55462864fc","downloaded_from":"2026-09-10T00:58:36.248Z","last_downloaded_at":"2026-09-10T00:58:36.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481595","source_sha256":"6c04b2fb835bbcc3f36d9211efb587abbb883bbf38b5917b7f655b22f9ba4b23"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1f9f49ffc8bfde8441761d15877fa3dc02e717e90ab80ee8ecd6d55462864fc","downloaded_from":"2026-09-10T00:58:36.248Z","last_downloaded_at":"2026-09-10T00:58:36.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481595","source_sha256":"6c04b2fb835bbcc3f36d9211efb587abbb883bbf38b5917b7f655b22f9ba4b23"}}