Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Topic 710 as accessed 2026-08-08
- Relevant parts
- Topic 710, Compensation—General; especially Subtopic 710-10 compensated absences
- Currency
- current · checked Aug 8, 2026
Topic 710 prevents a common shortcut: not every future paid absence is accrued in the same way. The teaching packet separates ordinary wages already earned, an accumulating vacation plan with supplied payment evidence, and sick leave that lacks the facts needed for the same conclusion.