Accounting Research Tool
71X Compensation

ASC 710 Compensation—General

ASC 710 Compensation — General

This Topic specifically covers compensated absences, deferred compensation arrangements, lump-sum payments under union contracts, and rabbi trusts.

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ASC 710-10 notes that it “provides guidance on general compensation-related matters” that are not included within the other compensation Topics:
  • 712 Compensation — Nonretirement Postemployment Benefits.
  • 715 Compensation — Retirement Benefits.
  • 718 Compensation — Stock Compensation.