{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/965/#10-objectives","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":"325","topic_title":"Investments—Other","subtopic":"325-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-965-10-1","para":"10-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_232E3076-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Plan assets of <a href=\"/glossary/h/#health-and-welfare-benefit-plans\" class=\"term\" title=\"Health and welfare benefit plans include plans that provide the following: Any of the following benefits: Medical, dental, visual, psychiatric, or long-term health care Life insurance (offered separately from a pension plan) Certain severance benefits Accidental death or dismemberment benefits. Benefits for unemployment, disability, vacations, or holidays Other benefits such as apprenticeships, tuition assistance, day care, dependent care, housing subsidies, or legal services.\"><span>health and welfare benefit plans</span></a> shall be measured and reported at values that are meaningful to financial statement users, including plan participants. </span></span></div></div>","snippet":"Plan assets of health and welfare benefit plans shall be measured and reported at values that are meaningful to financial statement users, including plan participants.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9e7f333f7d0a3985d126a05a5e3a2c1ebed49051f95d6e17ed35b356e606c14","downloaded_from":"2026-09-09T23:48:40.710Z","last_downloaded_at":"2026-09-09T23:48:40.710Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477830","source_sha256":"06fb3780ee8c0dd58640a4e0e1dd3750bddb84955179127cfed93ea944720d38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a759d5171b979788899aee8839ca05a4346c242e513e302f121c38965f1f631f","downloaded_from":"2026-09-09T23:48:40.710Z","last_downloaded_at":"2026-09-09T23:48:40.710Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477830","source_sha256":"06fb3780ee8c0dd58640a4e0e1dd3750bddb84955179127cfed93ea944720d38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a897243842aa2444bed4f08ca1eb0f70b11730d350f331d36ba6751e4c13a53","downloaded_from":"2026-09-09T23:48:40.710Z","last_downloaded_at":"2026-09-09T23:48:40.710Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477830","source_sha256":"06fb3780ee8c0dd58640a4e0e1dd3750bddb84955179127cfed93ea944720d38"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a897243842aa2444bed4f08ca1eb0f70b11730d350f331d36ba6751e4c13a53","downloaded_from":"2026-09-09T23:48:40.710Z","last_downloaded_at":"2026-09-09T23:48:40.710Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477830","source_sha256":"06fb3780ee8c0dd58640a4e0e1dd3750bddb84955179127cfed93ea944720d38"}}