# ASC 960-10-15: Plan Accounting—Defined Benefit Pension Plans — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/960/10/#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): 2026-09-10T02:22:31.408Z to 2026-09-10T02:22:31.408Z

Record version: sha256:7ae1510b5685288e31fc65950a9b1f596c49764572b12ebfb83b9c3304d75b43

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 960-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/960/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [960-10-15-1](https://asc.understandingaccounting.org/asc/960/10/#960-10-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:22:31.408Z to 2026-09-10T02:22:31.408Z

Record version: sha256:82f2633f3760749b4530776088a1e36655480c14868a47a9403494f84ae7ed21

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.

#### Entities

##### [960-10-15-2](https://asc.understandingaccounting.org/asc/960/10/#960-10-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:22:31.408Z to 2026-09-10T02:22:31.408Z

Record version: sha256:f488aa31714f094a4641a1718a28b3842644e9087a1b041aafb2ab1511c53ea7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Topic applies to the following entities:

1.  a
    
    All ongoing plans, funded or unfunded, that provide [pension benefits](https://asc.understandingaccounting.org/glossary/p/#pension-benefits "Periodic (usually monthly) payments made pursuant to the terms of the pension plan to a person who has retired from employment or to that person's beneficiary.") for the employees of one or more employers or for the members of a trade or other [employee](https://asc.understandingaccounting.org/glossary/e/#employee "A person who has rendered or is presently rendering service.") association, including the following:
    
    1.  1
        
        [Subparagraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).
        
    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](https://asc.understandingaccounting.org/glossary/f/#funding-agency "An organization or individual, such as a specific corporate or individual trustee or an insurance entity, that provides facilities for the accumulation of assets to be used for paying benefits under a pension plan; an organization, such as a specific life insurance entity, that provides facilities for the purchase of such benefits.") 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).

##### [960-10-15-3](https://asc.understandingaccounting.org/asc/960/10/#960-10-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:22:31.408Z to 2026-09-10T02:22:31.408Z

Record version: sha256:79371cf3a6a132f36b6bc48e55d8c4ad4bb698a04df9194613198d5017ff2ccc

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Topic does not apply to the following entities:

1.  a
    
    Government-sponsored social security plans.