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FASB News

Editorial analysis of the latest FASB developments — ASUs, exposure drafts, standard amendments, and financial reporting guidance.

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ASC 715Pension AccountingCash Balance Plans

FASB Proposes New Guidance for Market-Return Cash Balance Pension Plans

On June 10, 2026, FASB issued a proposed Accounting Standards Update to improve accounting guidance for market-return cash balance plans under ASC 715, Compensation — Retirement Benefits. These defined benefit pension plans credit participants' hypothetical accounts with interest based on market returns — a feature that creates specific actuarial and accounting complexities that the proposal aims to resolve.

10 Jun 2026