FASB Accounting Standards Codification Topic 715

By Financial Accounting Standards Board · 2025 · RET201-111-25

The Financial Accounting Standards Board's Accounting Standards Codification Topic 715, as supplied by the Society of Actuaries as study note RET201-111-25 for the RET 201 course. The SOA's course strategy guide describes it as the text of the standard for U.S. GAAP retirement plan accounting; the study note leaves out the Glossary sections (715-XX-20) and the Implementation Guidance and Illustrations sections (715-XX-55), which are background only readings.

On the syllabus

Exam RET-201 — Outcomes 3a-3d; excluding all subsections ending in 00, 20, 60 and 65, and 20-S00, 20-S50, 20-S55, 20-S99, 30-55, 60-55, 70-55 and 80-55.

Contents unavailable No copy of this study note is published; the SOA supplies it with the course study notes, which the syllabus says are not available electronically but may be purchased through the SOA online store. This page records its citation, what the SOA says about it, and its assignment from the syllabus.

Sources

RET 201 Introductory Study Note, March 2027/July 2027 (SOA) — the study-note code RET201-111-25, its title and the note that the Glossary (715-XX-20) and Implementation Guidance and Illustrations (715-XX-55) sections are not included and can be downloaded free by registering for the Basic View of the FASB Accounting Standards Codification; no copy of the note is given, so the year is the one in the code
RET 201 Course Strategy Guide, Nov 2026/Mar 2027/Jul 2027 (SOA) — what the SOA says about it: it is the text of the standard for U.S. GAAP retirement plan accounting
RET 201 Syllabus, Mar 2027/Jul 2027 (SOA) — the reading (RET201-111-25: FASB Accounting Standards Codification Topic 715, with its excluded subsections) and its learning outcomes (3a-3d)