{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/962/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-962-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL120434423-235233\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/205/962/#205-962-S99-1\" class=\"xref\">962-205-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n962-205-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9439eb82ca63aa6468b3a084704800898d4fccedb44e9e4e6db5e0ee92a6a3bf","downloaded_from":"2026-09-09T22:57:18.010Z","last_downloaded_at":"2026-09-09T22:57:18.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478437","source_sha256":"11c54a7cd33278612f7993da5e25f02cc462929fcf84340ccb1bc5b9e7e9d939"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb965a04d6a6836e31999a35e7ba4671ef50aaa190fa3f3d190e61c16f6f3e06","downloaded_from":"2026-09-09T22:57:18.010Z","last_downloaded_at":"2026-09-09T22:57:18.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478437","source_sha256":"11c54a7cd33278612f7993da5e25f02cc462929fcf84340ccb1bc5b9e7e9d939"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbbca847a565a0e5134c0fbae55f7942ede42bc023015a84e64afb15ddb60999","downloaded_from":"2026-09-09T22:57:18.010Z","last_downloaded_at":"2026-09-09T22:57:18.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478437","source_sha256":"11c54a7cd33278612f7993da5e25f02cc462929fcf84340ccb1bc5b9e7e9d939"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbbca847a565a0e5134c0fbae55f7942ede42bc023015a84e64afb15ddb60999","downloaded_from":"2026-09-09T22:57:18.010Z","last_downloaded_at":"2026-09-09T22:57:18.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478437","source_sha256":"11c54a7cd33278612f7993da5e25f02cc462929fcf84340ccb1bc5b9e7e9d939"}}