{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/10/#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":"210","topic_title":"Balance Sheet","subtopic":"210-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-10-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=\"SL6882567-166439\"><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-S99-1\" class=\"xref\">210-10-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><tr><td class=\"entry\"><a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a></td><td class=\"entry\">08/02/2010</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-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |\n210-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e94276812aa9523544010819c5b8ebe8c3892a62f5496d98b1ea969400898c1","downloaded_from":"2026-09-09T22:58:43.987Z","last_downloaded_at":"2026-09-09T22:58:43.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480751","source_sha256":"9ef5022fa4cc976e0cd084e2d1b9f66f3d95dfd226f15526a1310bdaf863550c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:754e1241016ef7fa89e3edce36b4bdf6d1155bc30fe34c238a5dec9c3d378fab","downloaded_from":"2026-09-09T22:58:43.987Z","last_downloaded_at":"2026-09-09T22:58:43.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480751","source_sha256":"9ef5022fa4cc976e0cd084e2d1b9f66f3d95dfd226f15526a1310bdaf863550c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c0d586a15b50ee9b564017df1fef9e8a069eaa838921779208bcbfea5e9f16","downloaded_from":"2026-09-09T22:58:43.987Z","last_downloaded_at":"2026-09-09T22:58:43.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480751","source_sha256":"9ef5022fa4cc976e0cd084e2d1b9f66f3d95dfd226f15526a1310bdaf863550c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c0d586a15b50ee9b564017df1fef9e8a069eaa838921779208bcbfea5e9f16","downloaded_from":"2026-09-09T22:58:43.987Z","last_downloaded_at":"2026-09-09T22:58:43.987Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480751","source_sha256":"9ef5022fa4cc976e0cd084e2d1b9f66f3d95dfd226f15526a1310bdaf863550c"}}