# ASC 715-10-00: Compensation—Retirement Benefits — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/715/10/#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): 2026-09-10T00:58:45.119Z to 2026-09-10T00:58:45.119Z Record version: sha256:cf3cd782844e6e3f94783334487a840578f4de313c7a2384c85ea6f4e422ec0e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 715-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/715/10/#00-status) SEC content: no ##### [715-10-00-1](https://asc.understandingaccounting.org/asc/715/10/#715-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:58:45.119Z to 2026-09-10T00:58:45.119Z Record version: sha256:a08727401b6c16714a340d162390f3b1b03a4e9af365886d8070bb041a087cae 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
715-10-05-2AmendedAccounting Standards Update No. 2017-0703/10/2017
715-10-05-4SupersededAccounting Standards Update No. 2017-0703/10/2017
715-10-05-8SupersededAccounting Standards Update No. 2017-0703/10/2017
715-10-05-10SupersededAccounting Standards Update No. 2017-0703/10/2017
715-10-15-8AmendedAccounting Standards Update No. 2009-0207/01/2009
715-10-65-1AddedAccounting Standards Update No. 2015-0404/15/2015