{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/912/#50-disclosure","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":"715-912","subtopic_title":"Contractors—Federal Government","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Contractors' Compensation and Postretirement Employee Benefit Costs","paragraphs":[{"citation":"715-912-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D973B02C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contractors shall consider disclosing the effect, if any, of the government's rights with respect to any excess pension plan assets in the event of a plan termination. </span></span></div></div>","snippet":"Contractors shall consider disclosing the effect, if any, of the government's rights with respect to any excess pension plan assets in the event of a plan termination.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0585f8521b949862fb90d4e836a77963f609ed089da98462a4b9d3f368da80e7","downloaded_from":"2026-09-10T01:01:57.705Z","last_downloaded_at":"2026-09-10T01:01:57.705Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477317","source_sha256":"4c4f211a25e23fd18810cdb6fafd5321b3d8a0384f81e6e0107acacb07221971"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26833f6cc4a9b25be77f889403ac66527af3c62745ec544c17f314266c7277a0","downloaded_from":"2026-09-10T01:01:57.705Z","last_downloaded_at":"2026-09-10T01:01:57.705Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477317","source_sha256":"4c4f211a25e23fd18810cdb6fafd5321b3d8a0384f81e6e0107acacb07221971"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c4f62449816c16b28b44b217cf17ddc7cc377c7a32998e1b8628141d884e5a6","downloaded_from":"2026-09-10T01:01:57.705Z","last_downloaded_at":"2026-09-10T01:01:57.705Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477317","source_sha256":"4c4f211a25e23fd18810cdb6fafd5321b3d8a0384f81e6e0107acacb07221971"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c4f62449816c16b28b44b217cf17ddc7cc377c7a32998e1b8628141d884e5a6","downloaded_from":"2026-09-10T01:01:57.705Z","last_downloaded_at":"2026-09-10T01:01:57.705Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477317","source_sha256":"4c4f211a25e23fd18810cdb6fafd5321b3d8a0384f81e6e0107acacb07221971"}}