Asc 715 curtailment
Investor Relations Home | Hess Corporation
In the first quarter of 2018, we adopted Accounting Standards Codification (ASC) Topic, ASC 606, ... Compensation – Retirement Benefits (Topic 715): Improving the. ... In connection with this curtailment, as required under accounting standards, we.
investors.myyellow.com
Curtailment gain — (63.3) — (63.3) ... (FASB) issued ASC 715-20-65-2, effective for fiscal years ending after December 15, 2009. This provides guidance on an employer’s disclosures about plan assets of a defined benefit pension or other postretirement plan. Specifically, employers will be required to disclose information about how ...
Investor Relations | Carrier Global Corporation
ASC Topic 715: Compensation-Retirement Benefits, which provides that an employer that participates in a multi-employer defined benefit plan is not required to report a liability beyond the contributions currently due and unpaid to the plan. Therefore, no assets or liabilities related to these plans have been included in the Unaudited Condensed ...
Boise Cascade Company
This ASU amends ASC 715 to remove disclosures that are no longer. considered cost beneficial, clarifies the specific requirements of disclosures, and adds disclosure requirements identified as relevant related to defined benefit pension and other postretirement plans. ... As a result of the curtailment, we recorded $15.0 million of accelerated ...
[DOCX File]History of the Proceeding - PA PUC
https://info.5y1.org/asc-715-curtailment_1_75f992.html
Peoples Natural will continue to defer the difference between the annual PBOP expense calculated pursuant to FASB Accounting Standards Codification (“ASC”) 715 and the annual PBOP pay-as-you-go expense included in rates of $982,654.
[DOCX File]BEFORE THE
https://info.5y1.org/asc-715-curtailment_1_45de2c.html
As established in the settlement of Columbia’s base rate proceeding at R-2012-2321748, the Settlement in this proceeding permits Columbia to continue to defer the difference between the annual OPEB expense calculated pursuant to FASB Accounting Standards Codification (“ASC”) 715, Compensation – Retirement Benefits (SFAS No. 106) and the ...
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