# ASC 712-10-50: Compensation—Nonretirement Postemployment Benefits — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/712/10/#50-disclosure)

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## ASC 712-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/712/10/#50-disclosure)

SEC content: no

#### Termination Benefits

##### [712-10-50-1](https://asc.understandingaccounting.org/asc/712/10/#712-10-50-1)

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For guidance on disclosure requirements related to special and contractual [termination benefits](https://asc.understandingaccounting.org/glossary/t/#termination-benefits "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."), see paragraph [715-20-50-1](https://asc.understandingaccounting.org/asc/715/20/#715-20-50-1).

#### Other Postemployment Benefits

##### [712-10-50-2](https://asc.understandingaccounting.org/asc/712/10/#712-10-50-2)

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If an obligation for [other postemployment benefits](https://asc.understandingaccounting.org/glossary/o/#other-postemployment-benefits "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.") is not accrued in accordance with paragraphs [450-20-25-2](https://asc.understandingaccounting.org/asc/450/20/#450-20-25-2) or [710-10-25-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-1) only because the amount cannot be reasonably estimated, the financial statements shall disclose that fact.