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FASB ASC Topic 715, Compensation—Retirement Benefits

Authoritative US GAAP research starting point for an employer's defined benefit pension, other postretirement, defined contribution, and multiemployer plan accounting.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 715 as accessed 2026-08-08
Relevant parts
Topic 715; especially Subtopics 715-20, 715-30, 715-60, and 715-80
Currency
current · checked Aug 8, 2026

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Topic 715 controls the employer close through separate obligation, plan-asset, net benefit cost, OCI/AOCI, cash-funding, funded-status, and disclosure ledgers. The accounting begins with the plan type, entity, participants, amendment and measurement dates, and an actuary-supported measurement—not a net journal entry.