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Implementing ASU 2010-25: Participant Loans in Defined Contribution Plans

This guidance amends currently-utilized guidance in FASB Accounting Standards Codification [FASB ASC] Topic 962, entitled Plan Accounting – Defined Contribution Pension Plans. The guidance in ASU 2010-25 represents a consensus of the FASB Emerging Issues Task Force [EITF], and it covers the classification and measurement of participant loans in defined contribution plans.