# ASC 960-30-50: Plan Accounting—Defined Benefit Pension Plans — Net Assets Available for Plan Benefits — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/960/30/#50-disclosure)

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## ASC 960-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/960/30/#50-disclosure)

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##### [960-30-50-1](https://asc.understandingaccounting.org/asc/960/30/#960-30-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2017-06](https://asc.understandingaccounting.org/updates/asu-2017-06/).

##### [960-30-50-2](https://asc.understandingaccounting.org/asc/960/30/#960-30-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2017-06](https://asc.understandingaccounting.org/updates/asu-2017-06/).

##### [960-30-50-3](https://asc.understandingaccounting.org/asc/960/30/#960-30-50-3)

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[Paragraph superseded by Accounting Standards Update No. 2017-06](https://asc.understandingaccounting.org/updates/asu-2017-06/).