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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 715
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Nongovernmental employers applying US GAAP; plan type, reporting entity, plan terms, participant population, measurement date, actuarial measurements, and adoption status evaluated first
- 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 715, Compensation—Retirement Benefits
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (46)
- Accumulated benefit obligation
- Accumulated postretirement benefit obligation
- Actual return on plan assets
- Benefit plan reporting entity
- Defined benefit pension plan
- Defined benefit sensitivity analysis
- Defined contribution plan
- Employee benefit arrangement
- Employer pension contribution
- Employer pension workpaper
- Expected long-term return rate
- Expected postretirement benefit obligation
- Expected return on plan assets
- Healthcare cost trend rate
- Market-related value of plan assets
- Multiemployer plan
- Net periodic pension cost
- Net periodic postretirement benefit cost
- Other postretirement benefit plan
- Pension accumulated other comprehensive income
- Pension actuarial assumption
- Pension amortization reclassification
- Pension asset gain or loss
- Pension benefit payment
- Pension capitalization boundary
- Pension corridor amortization
- Pension curtailment
- Pension disclosure rollforward
- Pension discount rate
- Pension funded status
- Pension funding versus expense
- Pension interest cost
- Pension measurement date
- Pension obligation gain or loss
- Pension other comprehensive income
- Pension plan amendment
- Pension plan assets
- Pension plan freeze
- Pension prior service cost or credit
- Pension service cost
- Pension service cost presentation
- Pension settlement
- Postretirement benefit attribution
- Projected benefit obligation
- Single-employer defined benefit plan
- Vested benefit obligation
Instructional scope
This record supports an ACC 301 sequence from plan and reporting-entity classification through PBO/APBO and plan-asset rollforwards, funded status, net periodic benefit cost, OCI/AOCI, contributions and benefits, amendments, settlements and curtailments, other postretirement benefits, presentation, assumption analysis, and note release.
Standards clock
The current lane includes ASU 2015-04's qualifying closest-month-end measurement-date expedient, ASU 2017-07's presentation and capitalization boundary, ASU 2018-14's disclosure changes, and current Subtopic 715-80 multiemployer guidance. The June 2026 exposure draft for certain market-return cash balance plans is a proposal only. It is excluded from current answers until a final standard, scope, effective date, transition, and adoption status are established.
Limitations
The record does not interpret plan documents, perform actuarial valuation, select assumptions, validate participant data, establish fair value, determine ERISA/PBGC or tax compliance, calculate a legally required contribution, assess plan or sponsor solvency, classify an unsupported special event, prepare the separate plan's statements, or provide actuarial, legal, tax, or investment advice.