{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Selection of Discount Rate Used for Measuring Defined Benefit Pension Obligation and Obligations of Postretirement Plans Other Than Pensions","paragraphs":[{"citation":"715-20-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_BE06C27F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/715/20/#715-20-S99-1\" class=\"xref\">715-20-S99-1</a>, SEC Staff Announcement: Selection of Discount Rate Used for Measuring Defined Benefit Obligation and Obligations of Postretirement Plans Other than Pensions, for SEC Staff views on the selection of discount rates used for measuring defined benefit pension obligations and obligations of postretirement benefit plans other than pensions. </span></span></div></div>","snippet":"See paragraph 715-20-S99-1, SEC Staff Announcement: Selection of Discount Rate Used for Measuring Defined Benefit Obligation and Obligations of Postretirement Plans Other than Pensions, for SEC Staff views on the selecti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61e2e94a564e53231c4d6d02d83ee8bd41f62e65c154db6630cd417d05f2e7b9","downloaded_from":"2026-09-10T00:59:41.720Z","last_downloaded_at":"2026-09-10T00:59:41.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480187","source_sha256":"a983895faaf391e5f2ec1a5b57a11fa897627d5defdf02d3d3c9f82ede9c6739"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c91bcef5622b911dd5b94cb4751dd0397113797581f75459bcdb49cfb8aa800c","downloaded_from":"2026-09-10T00:59:41.720Z","last_downloaded_at":"2026-09-10T00:59:41.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480187","source_sha256":"a983895faaf391e5f2ec1a5b57a11fa897627d5defdf02d3d3c9f82ede9c6739"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ce8f1bf80ed90e6165695321ea4217c95de29638284fda4d39796343834a667","downloaded_from":"2026-09-10T00:59:41.720Z","last_downloaded_at":"2026-09-10T00:59:41.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480187","source_sha256":"a983895faaf391e5f2ec1a5b57a11fa897627d5defdf02d3d3c9f82ede9c6739"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ce8f1bf80ed90e6165695321ea4217c95de29638284fda4d39796343834a667","downloaded_from":"2026-09-10T00:59:41.720Z","last_downloaded_at":"2026-09-10T00:59:41.720Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480187","source_sha256":"a983895faaf391e5f2ec1a5b57a11fa897627d5defdf02d3d3c9f82ede9c6739"}}