{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/80/#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":"715-80","subtopic_title":"Multiemployer Plans","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-80-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL14450879-161958\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"An entity that does not meet any of the following criteria: Its debt or equity securities are traded in a public market, including those traded on a stock exchange or in the over-the-counter market (including securities quoted only locally or regionally). It is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). Its financial statements are filed with a regulatory agency in preparation for the sale of any class of securities.\"><span>Nonpublic Entity</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#pension-benefits\" class=\"term\" title=\"Periodic (usually monthly) payments made pursuant to the terms of the pension plan to a person who has retired from employment or to that person's beneficiary.\"><span>Pension Benefits</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#postretirement-benefits-other-than-pensions\" class=\"term\" title=\"See Postretirement Benefits.\"><span>Postretirement Benefits Other Than Pensions</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Single-Employer Plan</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/s/#single-employer-plan\" class=\"term\" title=\"A pension plan or other postretirement benefit plan that is maintained by one employer. The term also may be used to describe a plan that is maintained by related parties such as a parent and its subsidiaries.\"><span>Single-Employer Plan</span></a> (1st def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Single-Employer Plan</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-35-1\" class=\"xref\">715-80-35-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-50-1\" class=\"xref\">715-80-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-50-2\" class=\"xref\">715-80-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/715/80/#715-80-50-3\" class=\"xref\">715-80-50-3 through 50-11</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-50-4\" class=\"xref\">715-80-50-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-50-5\" class=\"xref\">715-80-50-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/715/80/#715-80-55-6\" class=\"xref\">715-80-55-6 through 55-8</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/715/80/#715-80-65-1\" class=\"xref\">715-80-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2011-09/\" class=\"xref\">Accounting Standards Update No. 2011-09</a> </td> <td class=\"entry\">09/21/2011</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nNonpublic Entity | Added | Accounting Standards Update No. 2011-09 | 09/21/2011 |\nPensio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb189f14e0b08fe7209e6af4d55754338afa9b6cf07f875a134e78052da777fe","downloaded_from":"2026-09-10T01:01:21.184Z","last_downloaded_at":"2026-09-10T01:01:21.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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