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96X Plan Accounting

ASC 960 Plan Accounting—Defined Benefit Pension Plans

ASC 960 Plan Accounting — Defined Benefit Pension Plans

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  • US GAAP
ASC 960 notes the following:
The Plan Accounting — Defined Benefit Pension Plans Topic includes the following Subtopics:
  1. Overall
  2. Accumulated Plan Benefits
  3. Net Assets Available for Plan Benefits
  4. Terminating Plans
  5. Presentation of Financial Statements
  6. Receivables
  7. Investments — Other
  8. Property, Plant, and Equipment.