# ASC 715-30-50: Compensation—Retirement Benefits — Defined Benefit Plans—Pension — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/30/#50-disclosure)

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## ASC 715-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/715/30/#50-disclosure)

SEC content: no

##### [715-30-50-1](https://asc.understandingaccounting.org/asc/715/30/#715-30-50-1)

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See Section 715-20-50 for disclosure requirements applicable to matters in the scope of this Subtopic.

### Settlements, Curtailments, and Certain Termination Benefits

##### [715-30-50-2](https://asc.understandingaccounting.org/asc/715/30/#715-30-50-2)

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Source downloaded (UTC): 2026-09-10T01:00:09.560Z to 2026-09-10T01:00:09.560Z

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Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See Section 715-20-50 for disclosure requirements applicable to matters in the scope of this Subtopic.