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  • b.

    For compensation-related costs, see paragraphs 715-60-50-3 and 715- 60-50-6.

  • c.

    For disclosures required for entities with oil- and gas-producing activities, see paragraph 932-270-50-1.

  • d.

    For disclosures related to prior interim periods of the current fiscal year, see paragraph 250-10-50-11.

  • e.

    For fair value requirements, see paragraphs 820-10-50-1 through 50-6.

  • f.

    For guarantors, see Section 460-10-50.

  • g.

    For pensions and other postretirement benefits, see paragraphs 715-20- 50-6 through 50-7.

  • h.

    For reportable segments, see paragraphs 280-10-50-39 and 280-10-55-

i.

16. For suspended well costs and interim reporting, see Section 932-235- 50.

  • j.

    For applicability of disclosure requirements related to risks and uncertainties, see paragraph 275-10-15-3.

    • 47.

      Amend paragraph 420-10-15-3, with a link to transition paragraph 958-805-

65-1, as follows:

420-10-15-3 The guidance in the Exit or Disposal Cost Obligations Topic applies

to the following transactions and activities:

a.

Termination

benefits

provided

to

current

employees

that

are

b.

c. d. e.

involuntarily terminated under the terms of a benefit arrangement that, in substance, is not an ongoing benefit arrangement or an individual deferred compensation contract (referred to as one-time employee termination benefits) Costs to terminate a contract that is not a capital lease (see paragraphs 420-10-25-11 through 25-13 for further description of contract termination costs and paragraph 840-30-40-1 for terminations of a capital lease) Costs to consolidate facilities or relocate employees Costs associated with a disposal activity covered by Subtopic 205-20 Costs associated with an exit activity, including exit activities associated with an entity newly acquired in a business combination or an acquisition by a not-for-profit entity. [FAS 146, paragraph 2, sequence 24.2.1.1]

48.

Amend paragraph 450-10-15-2A, with no change to transition, as follows:

450-10-15-2A The guidance in the Contingencies Topic does not apply to the initial recognition and initial measurement of assets or liabilities arising from contingencies that are recognizedmeasured at fair value or assets arising from contingencies recognizedmeasured at an amount other than fair value on the acquisition dateacquisition date in a business combination or an acquisition by a not-for-profit entity under the requirements of Subtopic 805-20 or 958-805. [FAS 005, paragraph 7B, sequence 51.2.2.2.2.1] Those Subtopics provide the

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