# ASC 205-962-00: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/205/962/#00-status) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T22:56:59.598Z to 2026-09-09T22:56:59.598Z Record version: sha256:cd347975de5749bc64345a41a15b307426e6cf38eae4ae532c85fe04e450c90c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 205-962-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/205/962/#00-status) SEC content: no ##### [205-962-00-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:56:59.598Z to 2026-09-09T22:56:59.598Z Record version: sha256:6a1c9e1ee14c1481e8e99b0be001a9501151384f6cb0e240582bc2e9d27b5798 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BenefitsAmendedAccounting Standards Update No. 2016-1912/14/2016
Benefits (3rd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
Defined Contribution PlanAmendedAccounting Standards Update No. 2014-0603/14/2014
Sponsor (3rd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
962-205-45-2AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-205-45-3SupersededAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-205-45-3AmendedAccounting Standards Update No. 2012-0410/01/2012
962-205-45-4AmendedAccounting Standards Update No. 2014-0603/14/2014
962-205-45-5SupersededAccounting Standards Update No. 2018-0907/16/2018
962-205-45-7AmendedMaintenance Update 2016-11 (PDF)06/27/2016
962-205-45-7AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-205-45-7AmendedAccounting Standards Update No. 2014-0603/14/2014
962-205-45-7AmendedAccounting Standards Update No. 2012-0410/01/2012
962-205-45-10AddedAccounting Standards Update No. 2017-0602/27/2017
962-205-50-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016