# ASC 960-20-30: Plan Accounting—Defined Benefit Pension Plans — Accumulated Plan Benefits — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/960/20/#30-initial-measurement)

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## ASC 960-20-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/960/20/#30-initial-measurement)

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##### [960-20-30-1](https://asc.understandingaccounting.org/asc/960/20/#960-20-30-1)

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