# ASC 715-20-60: Compensation—Retirement Benefits — Defined Benefit Plans—General — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

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## ASC 715-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/715/20/#60-relationships)

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#### Compensation—General

##### [715-20-60-1](https://asc.understandingaccounting.org/asc/715/20/#715-20-60-1)

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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.