{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/960/10/#15-scope-and-scope-exceptions","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":"960","topic_title":"Plan Accounting—Defined Benefit Pension Plans","subtopic":"960-10","subtopic_title":"Overall","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"960-10-15-1","para":"15-1","html":"
The Subtopics within the Plan Accounting—Defined Benefit Pension Plans Topic only provide incremental guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Plan Accounting—Defined Benefit Pension Plans Subtopics.
","snippet":"The Subtopics within the Plan Accounting—Defined Benefit Pension Plans Topic only provide incremental guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82f2633f3760749b4530776088a1e36655480c14868a47a9403494f84ae7ed21","downloaded_from":"2026-09-10T02:22:31.408Z","last_downloaded_at":"2026-09-10T02:22:31.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480365","source_sha256":"3760eaa043977cf2847a8a697b3c70622ad450e75d0791e9a81cd1064f719335"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17b06c1d585422b6f6b88fe0f38683e3898256c731c4cc983342f4fa0c71f9d4","downloaded_from":"2026-09-10T02:22:31.408Z","last_downloaded_at":"2026-09-10T02:22:31.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480365","source_sha256":"3760eaa043977cf2847a8a697b3c70622ad450e75d0791e9a81cd1064f719335"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"960-10-15-2","para":"15-2","html":"
The guidance in this Topic applies to the following entities:
  1. a
    All ongoing plans, funded or unfunded, that provide pension benefits for the employees of one or more employers or for the members of a trade or other employee association, including the following:
    1. 1
      Subparagraph not used.
    2. 2
      Plans that are subject to the provisions of the Employee Retirement Income Security Act
    3. 3
      Plans that are not subject to the provisions of the Employee Retirement Income Security Act
    4. 4
      Plans that have no intermediary funding agency or plans that may be financed through any of the following:
      1. i
        One or more trust funds
      2. ii
        One or more contracts with insurance entities
      3. iii
        A combination thereof.
  2. b
    Plans maintained outside the United States that are similar to plans maintained in the United States if financial statements of such plans are intended to conform with U.S. generally accepted accounting principles (GAAP).
","snippet":"The guidance in this Topic applies to the following entities:\n(a) All ongoing plans, funded or unfunded, that provide pension benefits for the employees of one or more employers or for the members of a trade or other emp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f488aa31714f094a4641a1718a28b3842644e9087a1b041aafb2ab1511c53ea7","downloaded_from":"2026-09-10T02:22:31.408Z","last_downloaded_at":"2026-09-10T02:22:31.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480365","source_sha256":"3760eaa043977cf2847a8a697b3c70622ad450e75d0791e9a81cd1064f719335"}},{"citation":"960-10-15-3","para":"15-3","html":"
The guidance in this Topic does not apply to the following entities:
  1. a
    Government-sponsored social security plans.
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