# ASC 205-10-S00: Presentation of Financial Statements — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/205/10/#sec-00-status) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T22:52:09.215Z to 2026-09-09T22:52:09.215Z Record version: sha256:800335efa9b18a138f727c1d3988bb275de91bc09e96b874774e5316bda65dbd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 205-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/205/10/#sec-00-status) SEC content: yes ##### [205-10-S00-1](https://asc.understandingaccounting.org/asc/205/10/#205-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:52:09.215Z to 2026-09-09T22:52:09.215Z Record version: sha256:95479ef8d0dd2b61ccac11f33a4d04a6aaeafb4c481cc711e7aea7c72f71ebee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
205-10-S99-1 through S99-6
AmendedAccounting Standards Update No. 2019-0707/26/2019
205-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
205-10-S99-5AmendedAccounting Standards Update No. 2021-0608/09/2021
205-10-S99-6AmendedAccounting Standards Update No. 2010-2108/02/2010
205-10-S99-8AmendedAccounting Standards Update No. 2012-0308/27/2012