{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/962/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"310","topic_title":"Receivables","subtopic":"310-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL6967702-161495\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-35-2\" class=\"xref\">962-310-35-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-45-2\" class=\"xref\">962-310-45-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-50-1\" class=\"xref\">962-310-50-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-65-1\" class=\"xref\">962-310-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n962-310-35-2 | Added | Accounting Standards Update No. 2010-25 | 09/28/2010 |\n962-310-45…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54fe7c494221635c25fb55ad15b7b90e1b88a2ef49739d02839693b6e7909dd","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a76e58477346846e14488396904ceaf4440bc334a598a9d4018da224be9af09a","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9860a1ecafcbd421d90571b73a79114cda6782c2c8762f090d300277e9ff93e9","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9860a1ecafcbd421d90571b73a79114cda6782c2c8762f090d300277e9ff93e9","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}}