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Paragraph superseded on 07/01/2010 after the end of the transition period stated in FSP FAS 132(R)-1, Employers' Disclosures about Postretirement Benefit Plan Assets.
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Paragraph superseded on 08/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2017-07, Compensation—Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.
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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2018-14, Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20): Disclosure Framework—Changes to the Disclosure Requirements for Defined Benefit Plans.
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