# ASC 205-962-S00: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/205/962/#sec-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): 2026-09-09T22:57:18.010Z to 2026-09-09T22:57:18.010Z Record version: sha256:dbbca847a565a0e5134c0fbae55f7942ede42bc023015a84e64afb15ddb60999 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 205-962-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/205/962/#sec-00-status) SEC content: yes ##### [205-962-S00-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:57:18.010Z to 2026-09-09T22:57:18.010Z Record version: sha256:9439eb82ca63aa6468b3a084704800898d4fccedb44e9e4e6db5e0ee92a6a3bf 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
962-205-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019