{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/30/#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":"715-30","subtopic_title":"Defined Benefit Plans—Pension","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-30-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Updates Date
Actuarial Funding Method Superseded Accounting Standards Update No. 2017-07 03/10/2017
Actuarial Gain or Loss Superseded Accounting Standards Update No. 2017-07 03/10/2017
Actuarial Gain or Loss Amended Accounting Standards Update No. 2014-06 03/14/2014
Allocated Contract Superseded Accounting Standards Update No. 2017-07 03/10/2017
Amortization (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Amortization (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Assumptions (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Assumptions (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Attribution (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Attribution (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Benefit Approach Superseded Accounting Standards Update No. 2017-07 03/10/2017
Benefit Approach Amended Accounting Standards Update No. 2014-06 03/14/2014
Benefits Amended Accounting Standards Update No. 2016-19 12/14/2016
Benefits (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Benefits (3rd def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Cash Balance Plan Superseded Accounting Standards Update No. 2020-10 10/29/2020
Contributory Plan Superseded Accounting Standards Update No. 2017-07 03/10/2017
Contributory Plan (2nd def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Contributory Plan (3rd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Cost Approach (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Cost-Compensation Approach Superseded Accounting Standards Update No. 2017-07 03/10/2017
Defined Benefit Pension Plan (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Defined Benefit Plan Added Accounting Standards Update No. 2014-06 03/14/2014
Defined Contribution Plan Amended Accounting Standards Update No. 2014-06 03/14/2014
Discount Rate Amended Accounting Standards Update No. 2014-06 03/14/2014
Expected Long-Term Rate of Return on Plan Assets (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Expected Long-Term Rate of Return on Plan Assets (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Expected Return on Plan Assets (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Expected Return on Plan Assets (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Funding Method Superseded Accounting Standards Update No. 2017-07 03/10/2017
Funding Policy Superseded Accounting Standards Update No. 2017-07 03/10/2017
Funding Policy (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Funding Policy (3rd def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Gain or Loss (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Gain or Loss (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Implicit Approach to Assumptions Superseded Accounting Standards Update No. 2017-07 03/10/2017
Loss Amended Accounting Standards Update No. 2014-06 03/14/2014
Multiple-Employer Plan(1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Multiple-Employer Plan (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Net Periodic Pension Cost Amended Accounting Standards Update No. 2017-07 03/10/2017
Participant (2nd def.) Amended Accounting Standards Update No. 2014-06 03/14/2014
Participating Insurance Added Accounting Standards Update No. 2016-19 12/14/2016
Participation Right (1st def.) Superseded Accounting Standards Update No. 2016-19 12/14/2016
Participation Right (2nd def.) Added Accounting Standards Update No. 2016-19 12/14/2016
Pension Fund Added Accounting Standards Update No. 2014-06 03/14/2014
Plan Amendment (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Plan Amendment (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Plan Assets Available for Benefits Superseded Accounting Standards Update No. 2017-07 03/10/2017
Plan Termination (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Plan Termination (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Prior Service Cost (2nd def.) Amended Accounting Standards Update No. 2014-06 03/14/2014
Single-Employer Plan (1st def.) Added Accounting Standards Update No. 2014-06 03/14/2014
Single-Employer Plan (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Sponsor (2nd def.) Superseded Accounting Standards Update No. 2017-07 03/10/2017
Unallocated Contract Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-1 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-05-2 Amended Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-05-4 Amended Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-5 Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-6 Amended Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-7 Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-8 Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-8 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-05-9 Amended Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-9 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-05-10 Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-05-11 Superseded Accounting Standards Update No. 2017-07 03/10/2017
715-30-15-3 Amended Accounting Standards Update No. 2020-10 10/29/2020
715-30-15-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-15-4A Added Accounting Standards Update No. 2012-04 10/01/2012
715-30-25-6 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-25-7 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-35-1A Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-4 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-7 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-7A Added Accounting Standards Update No. 2017-07 03/10/2017
715-30-35-10 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-18 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-21 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-22 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-42 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-44 Amended Accounting Standards Update No. 2012-04 10/01/2012
715-30-35-47 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-53 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-35-59 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-35-63A Added Accounting Standards Update No. 2015-04 04/15/2015
715-30-35-63B Added Accounting Standards Update No. 2015-04 04/15/2015
715-30-35-66A Added Accounting Standards Update No. 2015-04 04/15/2015
715-30-35-66B Added Accounting Standards Update No. 2015-04 04/15/2015
715-30-35-70 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-71 Superseded Accounting Standards Update No. 2020-10 10/29/2020
715-30-35-72 Superseded Accounting Standards Update No. 2020-10 10/29/2020
715-30-35-75 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-76 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-79 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-35-79 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-88 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-35-90 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-35-91 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-45-1 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-3 through 55-7
 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-18 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-40 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-46 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-62 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-63 Amended Accounting Standards Update No. 2015-10 06/12/2015
715-30-55-63 Amended Accounting Standards Update No. 2011-09 09/21/2011
715-30-55-64 Amended Accounting Standards Update No. 2011-09 09/21/2011
715-30-55-127A Added Accounting Standards Update No. 2020-10 10/29/2020
715-30-55-128 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-132 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-133 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-153 Amended Accounting Standards Update No. 2016-19 12/14/2016
715-30-55-160 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-176 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-188 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-55-190 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
715-30-55-191 Superseded Accounting Standards Update No. 2015-01 01/09/2015
715-30-55-192 Superseded Accounting Standards Update No. 2015-01 01/09/2015
715-30-55-195 Amended Accounting Standards Update No. 2014-08 04/10/2014
715-30-55-196 Amended Accounting Standards Update No. 2014-08 04/10/2014
715-30-55-242 Amended Accounting Standards Update No. 2014-08 04/10/2014
715-30-55-248 Amended Accounting Standards Update No. 2014-08 04/10/2014
715-30-60-1 Amended Accounting Standards Update No. 2014-06 03/14/2014
715-30-60-2 Amended Accounting Standards Update No. 2017-07 03/10/2017
715-30-60-8 Amended Accounting Standards Update No. 2014-06 03/14/2014
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