# ASC 715-80-00: Compensation—Retirement Benefits — Multiemployer Plans — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/715/80/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:01:21.184Z to 2026-09-10T01:01:21.184Z Record version: sha256:0abfe5a7bd488a795ef7f0a720870dab9671ed43db07e258e29cc969dd16a20c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 715-80-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/715/80/#00-status) SEC content: no ##### [715-80-00-1](https://asc.understandingaccounting.org/asc/715/80/#715-80-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:01:21.184Z to 2026-09-10T01:01:21.184Z Record version: sha256:bb189f14e0b08fe7209e6af4d55754338afa9b6cf07f875a134e78052da777fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Nonpublic EntityAddedAccounting Standards Update No. 2011-0909/21/2011
Pension BenefitsAddedAccounting Standards Update No. 2011-0909/21/2011
Postretirement Benefits Other Than PensionsAddedAccounting Standards Update No. 2011-0909/21/2011
Single-Employer PlanAddedAccounting Standards Update No. 2011-0909/21/2011
Single-Employer Plan (1st def.)AddedAccounting Standards Update No. 2014-0603/14/2014
Single-Employer Plan (2nd def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
715-80-35-1AmendedAccounting Standards Update No. 2012-0410/01/2012
715-80-50-1SupersededAccounting Standards Update No. 2011-0909/21/2011
715-80-50-2AmendedAccounting Standards Update No. 2011-0909/21/2011
715-80-50-3 through 50-11
AddedAccounting Standards Update No. 2011-0909/21/2011
715-80-50-4AmendedAccounting Standards Update No. 2014-0603/14/2014
715-80-50-5AmendedAccounting Standards Update No. 2015-1006/12/2015
715-80-55-6 through 55-8
AddedAccounting Standards Update No. 2011-0909/21/2011
715-80-65-1AddedAccounting Standards Update No. 2011-0909/21/2011