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I was trying to understanding the impact of the changes required in pension reporting requires detailed information about its pension plan(s) and an analysis of

I was trying to understanding the impact of the changes required in pension reporting requires detailed information about its pension plan(s) and an analysis of the relationship of many factors, particularly the:

(a) Type of plan(s) and any significant amendments.

(b) Plan participants.

What impact does each of these items have on financial statement presentation?

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