Part IV — Accounting Standards for Pension Plans (Pension Plan Standards) | Deloitte CFR

You can find more about the standards that form part of Part IV - ASPP from the following table.

Title Description Effective Date
Section 4600 - Pension plans These standards apply to all pension plans, including defined benefit plans and defined contribution plans. Effective for fiscal years beginning on or after January 1, 2011. Earlier application permitted.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.