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Employee Future Benefits: What you need to know about Sections 3462 and 3463

This publication provides guidance on the recognition, measurement, presentation, and disclosure for employee future benefits in accordance with Section 3462, Employee Future Benefits and Section 3463, Employee Future Benefits for organizations applying ASPE or ASNPO. Specifically, this publication details the accounting for defined benefit and defined contributions plans, the calculation of the defined benefit liability, funding valuations, and accounting valuations.

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