ASC 715 — Compensation — Retirement Benefits
Definition: Defined benefit pensions; OPEB; funded status; actuarial assumptions; PBO/ABO
Defined benefit pensions; OPEB; funded status; actuarial assumptions; PBO/ABO
NumberASC 715
FrameworkUS GAAP (ASC)
IssuerFASB
NotesHighly complex; actuarial involvement required
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Fiduciary Accounting(Primary)
External Links
- Pension#Accounting — Wikipedia