{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/10/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-10-00-1","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\" id=\"SL6533733-115759\"><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/715/10/#715-10-05-2\" class=\"xref\">715-10-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/10/#715-10-05-4\" class=\"xref\">715-10-05-4</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/10/#715-10-05-8\" class=\"xref\">715-10-05-8</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/10/#715-10-05-10\" class=\"xref\">715-10-05-10</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/10/#715-10-15-8\" class=\"xref\">715-10-15-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/10/#715-10-65-1\" class=\"xref\">715-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-04/\" class=\"xref\">Accounting Standards Update No. 2015-04</a></td><td class=\"entry\">04/15/2015</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n715-10-05-2 | Amended | Accounting Standards Update No. 2017-07 | 03/10/2017 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