ASOP 51

Our interpretation of ASOP 51 is that it is not applicable to ASC 715 reporting, but we wanted to see if others had the same interpretation.  Thanks in advance for all responses.  

My initial interpretation is that if the asc 715 report is going to play a role in determining what the plan sponsor is going to contribute for the year, then asop 51 applies. If the report has no bearing on what they are going to contribute, then it doesn’t apply. So, perhaps for some plans it will apply, and for others it won’t?

http://www.actuarialstandardsboard.org/standards-of-practice/#filter=*

Go to ASOP 51, and "download the PDF".  Search the document for the word "accounting".  You find a few references in the Appendix that address this issue.