{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/30/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"715-30-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 715-10-15, with specific qualifications and exceptions noted below.
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The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section.
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The guidance in this Subtopic applies to defined benefit pension plans, including but not limited to the following types of arrangements:
  1. a
    Cash balance plans
  2. b
    Benefits provided in the event of a voluntary or involuntary severance of employment (also called termination indemnities) if such an arrangement is in substance a pension plan (for example, if the benefits are paid for virtually all terminations).
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The guidance in this Subtopic does not apply to the following types of benefit plans or arrangements:
  1. a
    Life insurance benefits provided outside a pension plan or other postretirement health and welfare benefits
  2. b
    Health care benefits provided through a pension plan. The accounting for those benefits is set forth in Subtopic 715-60.
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See paragraph 715-70-15-2 for guidance for plans with characteristics of both a defined contribution and a defined benefit plan.
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The Settlements, Curtailments, and Certain Termination Benefits Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 715-30-15-1, with specific exceptions noted below.
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The guidance in the Settlements, Curtailments, and Certain Termination Benefits Subsections applies to the following transactions and activities:
  1. a
    If all or part of the plan's pension benefit obligation is settled or the plan is curtailed:
    1. 1
      Plan settlements. Examples of transactions that constitute a settlement include making lump-sum cash payments to plan participants in exchange for their rights to receive specified pension benefits and purchasing nonparticipating annuity contracts to cover vested benefits.
    2. 2
      Plan curtailments, which include:
      1. i
        Termination of employees' services earlier than expected, which may or may not involve closing a facility or discontinuing a component of an entity.
      2. ii
        Termination or suspension of a plan so that employees do not earn additional defined benefits for future services. In the latter situation, future service may be counted toward vesting of benefits accumulated based on past service.
  2. b
    Termination benefits provided under an ongoing defined benefit pension arrangement.
  3. c
    Other termination benefits not otherwise addressed in the following:
    1. 1
      Topic 420
    2. 2
      Topic 710
    3. 3
      Topic 712
    4. 4
      Subtopic 715-60.
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The guidance in the Settlements, Curtailments, and Certain Termination Benefits Subsections does not apply to the following transactions and activities:
  1. a
    An employer's withdrawal from a multiemployer pension plan
  2. b
    Other termination benefits addressed in the following:
    1. 1
      Topic 420
    2. 2
      Topic 710
    3. 3
      Topic 712
    4. 4
      Subtopic 715-60.
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