# ASC 712-10-35: Compensation—Nonretirement Postemployment Benefits — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 712-10-35: 35 Subsequent Measurement

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##### [712-10-35-1](https://asc.understandingaccounting.org/asc/712/10/#712-10-35-1)

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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 requirements of this Subtopic.

As a result, the use of discounting in measuring other postemployment benefit obligations will continue to be permitted but not required.