{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#60-relationships","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":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—General","paragraphs":[{"citation":"715-20-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_BD62D90D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on deferred compensation contracts that are accounted for individually on an accrual basis in accordance with the terms of the underlying contract, see Topic <a altsource=\"GUID-5042BCF9-3F77-47CF-8C84-829A89BA53BA.ditamap\" class=\"ditamap\">710</a>. </span></span></div></div>","snippet":"For guidance on deferred compensation contracts that are accounted for individually on an accrual basis in accordance with the terms of the underlying contract, see Topic 710.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bceb43ab87f1586c5c51e31a5e6f70ad78f5f08372f061597daf588b89fdf62a","downloaded_from":"2026-09-10T00:59:26.368Z","last_downloaded_at":"2026-09-10T00:59:26.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480453","source_sha256":"b51da42f757f94232a02da6861b2a5c5c8cb245d8af8747689f4ec53e3997273"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6ed528beab1c93c9ed726b7050ed5f7ae6d1e173c8865f726fc54d2bee532d1","downloaded_from":"2026-09-10T00:59:26.368Z","last_downloaded_at":"2026-09-10T00:59:26.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480453","source_sha256":"b51da42f757f94232a02da6861b2a5c5c8cb245d8af8747689f4ec53e3997273"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e155f20cb6a6071d3e840b1e86e77a5a43ca92c910d463a6bcd436985a5d7e2a","downloaded_from":"2026-09-10T00:59:26.368Z","last_downloaded_at":"2026-09-10T00:59:26.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480453","source_sha256":"b51da42f757f94232a02da6861b2a5c5c8cb245d8af8747689f4ec53e3997273"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e155f20cb6a6071d3e840b1e86e77a5a43ca92c910d463a6bcd436985a5d7e2a","downloaded_from":"2026-09-10T00:59:26.368Z","last_downloaded_at":"2026-09-10T00:59:26.368Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480453","source_sha256":"b51da42f757f94232a02da6861b2a5c5c8cb245d8af8747689f4ec53e3997273"}}