{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/962/10/#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":"962","topic_title":"Plan Accounting—Defined Contribution Pension Plans","subtopic":"962-10","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":"962-10-15-1","para":"15-1","html":"
The Subtopics within the Plan Accounting—Defined Contribution 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 Contribution Pension Plans Subtopics.
","snippet":"The Subtopics within the Plan Accounting—Defined Contribution 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 indiv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b47c8cb01f2ec20a2e9c8501e5e2c7c13bbff0b8966ee0e04e543abeb71ee04","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:edaee83355956a219834c1221e94b3aae2e86429aea121483494092a4df7fb69","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"962-10-15-2","para":"15-2","html":"
The guidance in this Topic applies to all entities that are employee benefit plans that provide benefits based on amounts contributed to an employee's individual account.
","snippet":"The guidance in this Topic applies to all entities that are employee benefit plans that provide benefits based on amounts contributed to an employee's individual account.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba03259add145c07326b60199d8f21def6a083ac244c83bce49634101b1d8e8e","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}},{"citation":"962-10-15-3","para":"15-3","html":"
The guidance in this Topic does not apply to the following entities:
  1. a
    Defined benefit pension plans (see Topic 960)
  2. b
    Health and welfare benefit plans that are not also defined contribution plans (see Topic 965).
","snippet":"The guidance in this Topic does not apply to the following entities:\n(a) Defined benefit pension plans (see Topic 960)\n(b) Health and welfare benefit plans that are not also defined contribution plans (see Topic 965).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742bf074e5efd64deb798982b8a8f243b1e90badd5310d6bd512a692635d1c09","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68539a63e8329eda8abe76283f43a503b554b6fc84e8a0c5f7327b98a25473c4","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caaa3abc0a01a349c4e920ec6637691aca8a612e56a41949344d42d274b10c92","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caaa3abc0a01a349c4e920ec6637691aca8a612e56a41949344d42d274b10c92","downloaded_from":"2026-09-10T02:23:57.157Z","last_downloaded_at":"2026-09-10T02:23:57.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480686","source_sha256":"22706d4292f957a4eb1db3ef0134cca8fe452a300dc6f0700894853c491d339f"}}