U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Codification Topic 715: Compensation-Retirement Benefits


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   Codification Topic 715
   Compensation-Retirement Benefits
 
Subtopics of Codification Topic 715
 
   715-10 Overall
   715-20 Defined benefit plans-general
   715-30 Defined benefit plans-pension
   715-60 Defined benefit plans-other postretirement
   715-70 Defined contribution plans
   715-80 Multiemployer plans   
 
Accounting Terms of Codification Topic 715-10
    

 
Accounting Terms of Codification Topic 715-20
 
   Net periodic pension cost
   Net periodic postretirement benefit cost
   Nonpublic entity
   Publicly traded entity
   Related parties
   Settlement of a pension or postretirement benefit obligation

 
Accounting Terms of Codification Topic 715-30
 
   Accumulated benefit obligation
   Actual return on plan assets (component of net periodic pension cost)
   Actuarial funding method
   Actuarial gain or loss
   Actuarial present value
   Allocated contract
   Amortization
   Annuity contract
   Asset group
   Assumptions
   Attribution
   Benefit approach
   Benefit formula
   Benefit-years-of -service approach
   Benefits
   Captive insurer
   Career-average-pay formula
   Cash balance plan
   Component of an entity
   Contributory plan
   Cost approach
   Cost-compensation approach
   Curtailment
   Defined benefit pension plan
   Defined contribution plan
   Discount rate
   Expected return on plan assets
   Explicit approach to assumptions
   Final-pay formula
   Flat-benefit formula
   Fund
   Funding method
   Funding policy
   Gain or loss
   Gain or loss (component of net periodic pension cost)
   Implicit approach to assumptions
   Interest cost (component of net periodic pension cost)
   Loss
   Market-related value of plan assets
   Mortality
   Mortality rate
   Multiple-employer plan
   Net periodic pension cost
   Nonparticipating annuity contract
   Operating segment
   Participant
   Participating annuity contract
   Participation right
   Pension benefit formula
   Pension benefits
   Plan amendment
   Plan assets
   Plan assets available for benefits
   Plan curtailment
   Plan suspension
   Plan termination
   Plan's benefit formula
   Prior service cost
   Probable
   Projected benefit obligation
   Reporting unit
   Service
   Service cost (component of net periodic pension cost)
   Settlement of a pension or postretirement benefit obligation
   Single-employer plan
   Sponsor
   Termination benefits
   Termination indemnities
   Turnover
   Unallocated contract
   Unfunded projected benefit obligation
   Vested benefit obligation
   Vested benefits   
 
Accounting Terms of Codification Topic 715-60
 
   Accumulated postretirement benefit obligation
   Active plan participant
   Actual return on plan assets (component of net periodic postretirement benefit cost)
   Assumed per capita claims cost (by age)
   Attribution period
   Collateral split-dollar life insurance
   Cost-sharing (provisions of the plan)
   Credited service period
   Curtailment (of a postretirement benefit plan)
   Debt security
   Defined benefit postretirement plan
   Dependency status
   Endorsement split-dollar life insurance
   Equity security
   Expected long-term rate of return on plan assets
   Expected postretirement benefit obligation
   Full eligibility (for benefits)
   Full eligibility date
   Gain or loss (component of net periodic postretirement benefit cost)
   Gross eligible charges
   Health care cost trend rate
   Incurred claims cost (by age)
   Insurance contract
   Interest cost (component of net periodic postretirement benefit cost)
   Medicare reimbursement rates
   Net incurred claims cost (by age)
   Net periodic postretirement benefit cost
   Nonparticipating insurance contract
   Participating insurance contract
   Pay-related plan
   Per capita claims cost (by age)
   Plan
   Plan demographics
   Plan participant
   Postretirement benefit plan
   Postretirement benefits
   Postretirement benefits other than pensions
   Postretirement health care benefits
   Retirees
   Service cost (component of net periodic postretirement benefit cost)
   Substantive plan
   Transition asset
   Transition obligation
   Unfunded accumulated postretirement benefit obligation

 
Accounting Terms of Codification Topic 715-70
 
   Defined contribution postretirement plan

 
Accounting Terms of Codification Topic 715-80
 
   Multiemployer plan

 


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   Other Topics at the Codification 700 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 705: Cost of Sales and Services
 
ASC Codification Topic 710: Compensation-General
ASC Codification Topic 712: Compensation-Nonretirement Postemployment Benefits
ASC Codification Topic 715: Compensation-Retirement Benefits
ASC Codification Topic 718: Compensation-Stock Compensation
 
ASC Codification Topic 720: Other Expenses
 
ASC Codification Topic 730: Research and Development
 
ASC Codification Topic 740: Income Taxes


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

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