Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 710
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Entities applying US GAAP; plan terms, earned service, vesting or accumulation, payment likelihood, and estimation evidence required
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB ASC Topic 710, Compensation—General
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (2)
Instructional scope
This record supports earned payroll, employer payroll taxes supplied in a case, and a bounded accumulating-vacation schedule.
Limitations
It does not cover pensions, postretirement benefits, share compensation, severance, every sick-leave arrangement, or jurisdiction-specific tax advice.