# ASC 205-962-05: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/962/#05-overview-and-background)

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## ASC 205-962-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/205/962/#05-overview-and-background)

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##### [205-962-05-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-05-1)

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This Subtopic provides guidance on the presentation of financial statements of defined contribution pension plans.