{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/712/10/#50-disclosure","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":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Termination Benefits","paragraphs":[{"citation":"712-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on disclosure requirements related to special and contractual <a href=\"/glossary/t/#termination-benefits\" class=\"term\" title=\"Benefits provided by an employer to employees in connection with their termination of employment. They may be either special termination benefits offered only for a short period of time or contractual benefits required by the terms of a plan only if a specified event, such as a plant closing, occurs.\"><span>termination benefits</span></a>, see paragraph <a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a>.</div></div>","snippet":"For guidance on disclosure requirements related to special and contractual termination benefits, see paragraph 715-20-50-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01c9f675b72666d9b4ef1c7d8ad8e27450aa1257073d171df910523504ccaabf","downloaded_from":"2026-09-10T00:58:38.697Z","last_downloaded_at":"2026-09-10T00:58:38.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/glossary/o/#other-postemployment-benefits\" class=\"term\" title=\"Benefits, other than special or contractual termination benefits, that are provided by an employer to former or inactive employees after employment but before retirement including benefits provided to beneficiaries and covered dependents.\"><span>other postemployment benefits</span></a> is not accrued in accordance with paragraphs <a href=\"/asc/450/20/#450-20-25-2\" class=\"xref\">450-20-25-2</a> or <a href=\"/asc/710/10/#710-10-25-1\" class=\"xref\">710-10-25-1</a> only because the amount cannot be reasonably estimated, the financial statements shall disclose that fact. </span></span></div></div>","snippet":"If an obligation for other postemployment benefits is not accrued in accordance with paragraphs 450-20-25-2 or 710-10-25-1 only because the amount cannot be reasonably estimated, the financial statements shall disclose t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9acb0bb1a35ff6fab8b91a46469af672242c5156c1575c4a56f89b1d95aacb01","downloaded_from":"2026-09-10T00:58:38.697Z","last_downloaded_at":"2026-09-10T00:58:38.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481565","source_sha256":"690a619438e966f651e82fd2e9e454f89dcbaa2cfc63d1a9ab17845da7e1e12a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33663e7dc4cab24f21ff2ed365bf224e7bf55d7c2d513b561dcc1db8a5ddc3c5","downloaded_from":"2026-09-10T00:58:38.697Z","last_downloaded_at":"2026-09-10T00:58:38.697Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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