{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan","paragraphs":[{"citation":"715-20-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_BDF8DB33-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/715/20/#715-20-S99-2\" class=\"xref\">715-20-S99-2</a>, SEC Observer Comment: Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan, for SEC Staff views on disclosures pertaining to the method chosen to measure the vested benefit obligation for a defined benefit pension plan. </span></span></div></div>","snippet":"See paragraph 715-20-S99-2, SEC Observer Comment: Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan, for SEC Staff views on disclosures pertaining to the method chosen to measure the vested be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bb151b53d36eaad375e49651c38cb1a44a455b95730119a6a0e4a638133a3cf","downloaded_from":"2026-09-10T00:59:38.005Z","last_downloaded_at":"2026-09-10T00:59:38.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480220","source_sha256":"4204ac4386fca76213fe6027d115687b68e6b9320d53255540352a2893dcd449"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c117e51054724fcf9ea5797ca970514e073799f454ce7cdbdc60b8ca2efb0184","downloaded_from":"2026-09-10T00:59:38.005Z","last_downloaded_at":"2026-09-10T00:59:38.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480220","source_sha256":"4204ac4386fca76213fe6027d115687b68e6b9320d53255540352a2893dcd449"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caefddab9cf975051c5a2f2accee7e089934fb81264138180b84aa9ff18ccc19","downloaded_from":"2026-09-10T00:59:38.005Z","last_downloaded_at":"2026-09-10T00:59:38.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480220","source_sha256":"4204ac4386fca76213fe6027d115687b68e6b9320d53255540352a2893dcd449"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caefddab9cf975051c5a2f2accee7e089934fb81264138180b84aa9ff18ccc19","downloaded_from":"2026-09-10T00:59:38.005Z","last_downloaded_at":"2026-09-10T00:59:38.005Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480220","source_sha256":"4204ac4386fca76213fe6027d115687b68e6b9320d53255540352a2893dcd449"}}