# ASC 205-30-00: Presentation of Financial Statements — Liquidation Basis of Accounting — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/205/30/#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): 2026-09-09T22:53:35.692Z to 2026-09-09T22:53:35.692Z Record version: sha256:726d6bbc62f24724de7f05ec91d4610aad4261b3e7d83047488cb7eca8ebad09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 205-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/205/30/#00-status) SEC content: no ##### [205-30-00-1](https://asc.understandingaccounting.org/asc/205/30/#205-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:53:35.692Z to 2026-09-09T22:53:35.692Z Record version: sha256:27b8179a159ce03f7f956a736d825a469eda2f73b8e83de63d6dc01e76e15c90 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
Fair ValueAddedAccounting Standards Update No. 2013-0704/22/2013
LiquidationAddedAccounting Standards Update No. 2013-0704/22/2013
RemoteAddedMaintenance Update 2016-17 (PDF)09/02/2016
Statement of Changes in Net Assets in LiquidationAddedAccounting Standards Update No. 2013-0704/22/2013
Statement of Net Assets in LiquidationAddedAccounting Standards Update No. 2013-0704/22/2013
205-30-05-1AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-15-1AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-25-1 through 25-7
AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-25-2AmendedMaintenance Update 2016-17 (PDF)09/02/2016
205-30-30-1 through 30-3
AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-35-1AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-45-1AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-45-2AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-50-1AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-50-2AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-55-1 through 55-3
AddedAccounting Standards Update No. 2013-0704/22/2013
205-30-65-1AddedAccounting Standards Update No. 2013-0704/22/2013