{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/30/#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":"715-30","subtopic_title":"Defined Benefit Plans—Pension","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-30-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-7874A321-30BC-4EE1-9BF8-9C60F11DD440.ditamap\" class=\"ditamap\">715-20-50</a> for disclosure requirements applicable to matters in the scope of this Subtopic.</div></div>","snippet":"See Section 715-20-50 for disclosure requirements applicable to matters in the scope of this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:020ca6cc6381f328942306d41174e85ee5ee7fd88639fb5937becaaa7c8a08f2","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d986a1e57c761e8c2d8dd70be98ce02abc7d1115b66076f25d1d6fd44580df9f","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}},{"block":"Settlements, Curtailments, and Certain Termination Benefits","heading":null,"paragraphs":[{"citation":"715-30-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-7874A321-30BC-4EE1-9BF8-9C60F11DD440.ditamap\" class=\"ditamap\">715-20-50</a> for disclosure requirements applicable to matters in the scope of this Subtopic.</div></div>","snippet":"See Section 715-20-50 for disclosure requirements applicable to matters in the scope of this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65956c059857022c78824a578a4bba99fa4654269b950140b896947657cd3609","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03732e5932bacdd1df76d88a31ffeeaa2147591f50c1255e3deb8af389450899","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:040081ac80b363b281e831c04a52dc0a0b41d25702695f259b649e1d4b66c54a","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:040081ac80b363b281e831c04a52dc0a0b41d25702695f259b649e1d4b66c54a","downloaded_from":"2026-09-10T01:00:09.560Z","last_downloaded_at":"2026-09-10T01:00:09.560Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481097","source_sha256":"db3af8c6a7382e6d4019592aa7fcc091ae35ab579ded45c74ba1e6691a140768"}}