# ASC 715-80-15: Compensation—Retirement Benefits — Multiemployer Plans — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/80/#15-scope-and-scope-exceptions)

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): 2026-09-10T01:01:25.680Z to 2026-09-10T01:01:25.680Z

Record version: sha256:a9aefe160d034958a9dd669b5d47021318b0ad6487b4d84fde6033a8bb77c1ee

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 715-80-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/715/80/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [715-80-15-1](https://asc.understandingaccounting.org/asc/715/80/#715-80-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:01:25.680Z to 2026-09-10T01:01:25.680Z

Record version: sha256:629767baf46509920c1f6e03722cfd01cf7307b3798378f2a8a85357214f553f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 715-10-15, with specific exceptions and qualifications noted below.

#### Transactions

##### [715-80-15-2](https://asc.understandingaccounting.org/asc/715/80/#715-80-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:01:25.680Z to 2026-09-10T01:01:25.680Z

Record version: sha256:ed6c78cb7b1727274a1979a89a8210faeb4ed31967b41ffa11e984f2eae08621

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to all multiemployer pension or other postretirement benefit plans.

##### [715-80-15-3](https://asc.understandingaccounting.org/asc/715/80/#715-80-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:01:25.680Z to 2026-09-10T01:01:25.680Z

Record version: sha256:ecc5b4ff1314162acb77e33782125ea99955b3b05070dbbf70d0edfcd7e1670d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic does not apply to multiple-employer plans - as distinguished from multiemployer plans. Multiple-employer plans are in substance aggregations of single-employer plans, combined to allow participating employers to pool plan assets for investment purposes or to reduce the costs of plan administration. Those plans ordinarily do not involve collective-bargaining agreements. They may also have features that allow participating employers to have different benefit formulas, with the employer's contributions to the plan based on the benefit formula selected by the employer.