{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#sec-00-status","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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-20-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6784904-166036\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-S99-1\" class=\"xref\">715-20-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n715-20-S99-1 | Amended | Accounting Standards Update No. 2010-04 | 01/15/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbd784b10cffbd175f71a7e5e49e26573b02a5eb8a36cbdbe41ab43f1476e09b","downloaded_from":"2026-09-10T00:59:35.849Z","last_downloaded_at":"2026-09-10T00:59:35.849Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479784","source_sha256":"455bb4c3b2df2c25c53e7dee8376f73cfbf527785363b3db7fb1f1d5dabb5917"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:729411caad016589256ef5d9abdf8b8e599b173278b1e6f5a8e0c7218862b1a9","downloaded_from":"2026-09-10T00:59:35.849Z","last_downloaded_at":"2026-09-10T00:59:35.849Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479784","source_sha256":"455bb4c3b2df2c25c53e7dee8376f73cfbf527785363b3db7fb1f1d5dabb5917"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff8a359d48b2388182dfccb63e831db6e39728efd08312dfdc5dafb23999ed0e","downloaded_from":"2026-09-10T00:59:35.849Z","last_downloaded_at":"2026-09-10T00:59:35.849Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479784","source_sha256":"455bb4c3b2df2c25c53e7dee8376f73cfbf527785363b3db7fb1f1d5dabb5917"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff8a359d48b2388182dfccb63e831db6e39728efd08312dfdc5dafb23999ed0e","downloaded_from":"2026-09-10T00:59:35.849Z","last_downloaded_at":"2026-09-10T00:59:35.849Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479784","source_sha256":"455bb4c3b2df2c25c53e7dee8376f73cfbf527785363b3db7fb1f1d5dabb5917"}}