Page 213 - Group Insurance and Retirement Benefit IC 83 E- Book
P. 213
162
Disclosure 119 – 126
Illustrative Disclosures 126
OTHER LONG-TERM EMPLOYEE BENEFITS 127 – 132
Recognition and Measurement 129 – 131
Disclosure 132
TERMINATION BENEFITS 133 – 142
Recognition 134 – 138
Measurement 139
Disclosure 140 – 142
TRANSITIONAL PROVISIONS 143 – 146
Employee Benefits other than Defined Benefit Plans
and Termination Benefits 143
Defined Benefit Plans 144-145
Termination Benefits 146
ILLUSTRATIONS
Illustration I
Illustrative Disclosures