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
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