|
U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | Accounting Standards, ASC |
|
U.S. GAAP
Codification of Accounting Standards |
| U.S. GAAP Codification Updates |
| Principles of Accounting, Intermediate Accounting, Advanced Accounting |
| Accounting Terms |
|
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 |
| U.S. GAAP by Topic |
| Accounting Topics |
| Copyright © CPAclass.comTM Legal Disclaimer |