{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/10/#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":"210","topic_title":"Balance Sheet","subtopic":"210-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-10-00-1","para":"00-1","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=\"SL29645670-158350\"><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/210/10/#210-10-45-1\" class=\"xref\">210-10-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/10/#210-10-45-2\" class=\"xref\">210-10-45-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/10/#210-10-45-10\" class=\"xref\">210-10-45-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/10/#210-10-45-13\" class=\"xref\">210-10-45-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/10/#210-10-45-13\" class=\"xref\">210-10-45-13</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n210-10-45-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |\n210-10-45…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff278bac3ff401de3f548be78301e0ddaf10c1e87d22782b3f5c46318c6875a8","downloaded_from":"2026-09-09T22:58:18.165Z","last_downloaded_at":"2026-09-09T22:58:18.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483471","source_sha256":"4cfcba1c10013601016f8cad64f0edb4bae327fc34a5f9ff11a43e9f596c9de3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a86d8935e92826ebf79d7927880eb776fc2dc93c1b745a7ceeaaf439f440219","downloaded_from":"2026-09-09T22:58:18.165Z","last_downloaded_at":"2026-09-09T22:58:18.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483471","source_sha256":"4cfcba1c10013601016f8cad64f0edb4bae327fc34a5f9ff11a43e9f596c9de3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2abdc8ff7f26549e3a06e5348a6bd743f4171256c14c194dc5206386625ae663","downloaded_from":"2026-09-09T22:58:18.165Z","last_downloaded_at":"2026-09-09T22:58:18.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483471","source_sha256":"4cfcba1c10013601016f8cad64f0edb4bae327fc34a5f9ff11a43e9f596c9de3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2abdc8ff7f26549e3a06e5348a6bd743f4171256c14c194dc5206386625ae663","downloaded_from":"2026-09-09T22:58:18.165Z","last_downloaded_at":"2026-09-09T22:58:18.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483471","source_sha256":"4cfcba1c10013601016f8cad64f0edb4bae327fc34a5f9ff11a43e9f596c9de3"}}