# ASC 715-20-S50: Compensation—Retirement Benefits — Defined Benefit Plans—General — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/20/#sec-50-disclosure)

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## ASC 715-20-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/715/20/#sec-50-disclosure)

SEC content: yes

#### Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan

##### [715-20-S50-1](https://asc.understandingaccounting.org/asc/715/20/#715-20-S50-1)

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See paragraph [715-20-S99-2](https://asc.understandingaccounting.org/asc/715/20/#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 benefit obligation for a defined benefit pension plan.