{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#05-overview-and-background","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":"715-20","subtopic_title":"Defined Benefit Plans—General","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-20-05-1","para":"05-1","html":"
This Subtopic provides guidance on the disclosure and other accounting and reporting requirements related to single-employer defined benefit pension and other postretirement benefit plans.
","snippet":"This Subtopic provides guidance on the disclosure and other accounting and reporting requirements related to single-employer defined benefit pension and other postretirement benefit plans.\n(a) Subparagraph superseded by …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e02a2709d45a3767e37ff2c873662a9fb2caaf50b6b1dbbb57b18eeb27f8800d","downloaded_from":"2026-09-10T00:59:05.058Z","last_downloaded_at":"2026-09-10T00:59:05.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480655","source_sha256":"dec88b6aecff6fa02cdefac23d94372d071e98a52fc0efaae4d4ed4979d4fca5"}},{"citation":"715-20-05-2","para":"05-2","html":"
This Subtopic addresses:
a
The content and organization of annual disclosures about defined benefit pension plans and other postretirement benefits
b
Disclosures required for interim-period financial reports.
c
Presentation matters about defined benefit pension and other postretirement benefit plans.
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An employer that sponsors one or more defined benefit pension or other postretirement benefit plans is required to provide the information called for in Section 715-20-50 separately for pension plans and other postretirement benefit plans.
","snippet":"An employer that sponsors one or more defined benefit pension or other postretirement benefit plans is required to provide the information called for in Section 715-20-50 separately for pension plans and other postretire…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2b6953ca2aefd06b2ceaed06935cf16b58cccd3c088e52c3bf601ca9704d584","downloaded_from":"2026-09-10T00:59:05.058Z","last_downloaded_at":"2026-09-10T00:59:05.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480655","source_sha256":"dec88b6aecff6fa02cdefac23d94372d071e98a52fc0efaae4d4ed4979d4fca5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff728079533c5a5a79aaac7618101a3cfaa58eaabc2510f4eae2e3a88d87984c","downloaded_from":"2026-09-10T00:59:05.058Z","last_downloaded_at":"2026-09-10T00:59:05.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480655","source_sha256":"dec88b6aecff6fa02cdefac23d94372d071e98a52fc0efaae4d4ed4979d4fca5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e514fe73f6b67377bcfce57f4fd62a11d124a408d53ce00e863e045fec86f9fb","downloaded_from":"2026-09-10T00:59:05.058Z","last_downloaded_at":"2026-09-10T00:59:05.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480655","source_sha256":"dec88b6aecff6fa02cdefac23d94372d071e98a52fc0efaae4d4ed4979d4fca5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e514fe73f6b67377bcfce57f4fd62a11d124a408d53ce00e863e045fec86f9fb","downloaded_from":"2026-09-10T00:59:05.058Z","last_downloaded_at":"2026-09-10T00:59:05.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480655","source_sha256":"dec88b6aecff6fa02cdefac23d94372d071e98a52fc0efaae4d4ed4979d4fca5"}}