This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.