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Pending content is not necessarily effective.","topic":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-20","subtopic_title":"Defined Benefit Plans—General","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"715-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-FB9481C0-ED13-42B4-9959-FE822925D342.ditamap\" class=\"ditamap\">715-10-15</a>, with specific transaction qualifications noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 715-10-15, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acc687720b2ef50b2a4ac8768e95d0782e393d256c44a836dae2860802c77162","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98e882f2d6bea4c3ef84d5a92066bf5020e1dacbfa2f6a6996aba334e56789e","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"715-20-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to all single-employer defined benefit pension or other postretirement benefit plans.</div></div>","snippet":"The guidance in this Subtopic applies to all single-employer defined benefit pension or other postretirement benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0a871266aba72b60678674bb15ad14e8e66a823398e38b44674c227bea606a","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e35d4b57f3dd9e3ab2ee36d6fc354ef7489c7103aabc65ecb007ba9745144d0","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe1e78d240a5302e42a7c8836f06287f55bafd13d3b6413fb6819407013c31b7","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe1e78d240a5302e42a7c8836f06287f55bafd13d3b6413fb6819407013c31b7","downloaded_from":"2026-09-10T00:59:07.344Z","last_downloaded_at":"2026-09-10T00:59:07.344Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480623","source_sha256":"60dc3a89591a750ec15ceb22ca3213b9096022c271d8b8b4df980ff85180587b"}}