{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/70/#35-subsequent-measurement","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":"715-70","subtopic_title":"Defined Contribution Plans","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Defined Contribution Plans","paragraphs":[{"citation":"715-70-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C43441DE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">To the extent a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net pension or other postretirement benefit cost for a period shall be the contribution called for in that period. If a plan calls for contributions for periods after an individual retires or terminates, the estimated cost shall be accrued during the employee's service period. </span></span></div></div>","snippet":"To the extent a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net pension or other postretirement benefit cost for a period shall be the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31a3274b3d49dae0c5daea65c40f9ce009cc53f17840daff4d6433067088dccd","downloaded_from":"2026-09-10T01:01:08.191Z","last_downloaded_at":"2026-09-10T01:01:08.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480823","source_sha256":"a9a397412ffa4df5a5b0c6a377e4718fecedd10cece164ae7fe98c9d2b520f0a"}},{"citation":"715-70-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2012-04</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d895edccbf6d19518e10346d513deb66618f2baf45ca132fe1eff058039ded3","downloaded_from":"2026-09-10T01:01:08.191Z","last_downloaded_at":"2026-09-10T01:01:08.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480823","source_sha256":"a9a397412ffa4df5a5b0c6a377e4718fecedd10cece164ae7fe98c9d2b520f0a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c9a2a1e9704316c6e057a55082a98186640bd34411175895c5aff7961544097","downloaded_from":"2026-09-10T01:01:08.191Z","last_downloaded_at":"2026-09-10T01:01:08.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480823","source_sha256":"a9a397412ffa4df5a5b0c6a377e4718fecedd10cece164ae7fe98c9d2b520f0a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:835915647fe12255bb8815a81f5dad6d1915f17eb63597306cd3cdd17b5cbd5c","downloaded_from":"2026-09-10T01:01:08.191Z","last_downloaded_at":"2026-09-10T01:01:08.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480823","source_sha256":"a9a397412ffa4df5a5b0c6a377e4718fecedd10cece164ae7fe98c9d2b520f0a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:835915647fe12255bb8815a81f5dad6d1915f17eb63597306cd3cdd17b5cbd5c","downloaded_from":"2026-09-10T01:01:08.191Z","last_downloaded_at":"2026-09-10T01:01:08.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480823","source_sha256":"a9a397412ffa4df5a5b0c6a377e4718fecedd10cece164ae7fe98c9d2b520f0a"}}