# ASC 715-912-05: Compensation—Retirement Benefits — Contractors—Federal Government — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/912/#05-overview-and-background)

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## ASC 715-912-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/715/912/#05-overview-and-background)

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##### [715-912-05-1](https://asc.understandingaccounting.org/asc/715/912/#715-912-05-1)

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This Subtopic provides guidance to government contractors related to compensation and postretirement employee benefit costs.