# ASC 325-962-00: Investments—Other — Plan Accounting—Defined Contribution Pension Plans — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/962/#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): 2026-09-09T23:48:13.346Z to 2026-09-09T23:48:13.346Z Record version: sha256:c9f0ba8eaa27746e11ca7f9e8c79264fed144d316b2742721402a44fbeaaa1ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-962-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/962/#00-status) SEC content: no ##### [325-962-00-1](https://asc.understandingaccounting.org/asc/325/962/#325-962-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:48:13.346Z to 2026-09-09T23:48:13.346Z Record version: sha256:de42aa99d9c62c2e2385f915d7bc13a3bf9ecfaa3d7ab29d9512464884377bff 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
Benefit-Responsive Investment ContractSupersededAccounting Standards Update No. 2015-12 (Part I)07/31/2015
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
Level 1 InputsAddedAccounting Standards Update No. 2012-0410/01/2012
Net Assets Available for BenefitsAddedAccounting Standards Update No. 2012-0410/01/2012
Sponsor (3rd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
962-325-35-1AAddedAccounting Standards Update No. 2012-0410/01/2012
962-325-35-1BAddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
962-325-35-2 through 35-4
AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-35-2AmendedAccounting Standards Update No. 2010-2509/28/2010
962-325-35-5AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-35-5AAddedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-35-6AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-35-9AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-35-9AmendedAccounting Standards Update No. 2014-0603/14/2014
962-325-35-12SupersededAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-45-1 through 45-4
SupersededAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-45-5AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-45-5AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-45-5AmendedAccounting Standards Update No. 2010-2509/28/2010
962-325-45-7SupersededAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-45-7AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-45-10SupersededAccounting Standards Update No. 2010-2509/28/2010
962-325-50-1AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-50-1AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-50-1ASupersededAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-50-1AAddedAccounting Standards Update No. 2012-0410/01/2012
962-325-50-2AAddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
962-325-50-2BAddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
962-325-50-3AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-50-4SupersededAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-50-5AmendedMaintenance Update 2016-11 (PDF)06/27/2016
962-325-50-6SupersededAccounting Standards Update No. 2017-0602/27/2017
962-325-50-6AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-50-6AmendedAccounting Standards Update No. 2015-12 (Part I)07/31/2015
962-325-50-7AmendedAccounting Standards Update No. 2017-0602/27/2017
962-325-50-7AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-50-8AmendedAccounting Standards Update No. 2017-0602/27/2017
962-325-50-8A through 50-8C
AddedAccounting Standards Update No. 2017-0602/27/2017
962-325-50-9AddedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-55-2AmendedAccounting Standards Update No. 2014-0603/14/2014
962-325-55-3AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-55-4AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-55-7AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-55-8AmendedAccounting Standards Update No. 2012-0410/01/2012
962-325-55-15AmendedAccounting Standards Update No. 2014-0603/14/2014
962-325-55-16SupersededAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-55-16AmendedAccounting Standards Update No. 2010-2509/28/2010
962-325-55-17AmendedAccounting Standards Update No. 2025-1212/17/2025
962-325-55-17AmendedAccounting Standards Update No. 2018-0907/16/2018
962-325-55-17AddedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
962-325-55-18AddedAccounting Standards Update No. 2017-0602/27/2017