# ASC 210-20-00: Balance Sheet — Offsetting — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/210/20/#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): 2026-09-09T22:59:04.667Z to 2026-09-09T22:59:04.667Z Record version: sha256:1638ada1f70e3a1500e814ea78629411fa32fce6be295f01740b7d35fdb2ab28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 210-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/210/20/#00-status) SEC content: no ##### [210-20-00-1](https://asc.understandingaccounting.org/asc/210/20/#210-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T22:59:04.667Z to 2026-09-09T22:59:04.667Z Record version: sha256:60ba80a0f6eec328d08512e64579bc4aead5d4ef1ba42113694ef1383473c7ec 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
CashAddedAccounting Standards Update No. 2012-0410/01/2012
Commencement Date of the Lease (Commencement Date)AddedAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2016-0202/25/2016
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
LesseeAddedAccounting Standards Update No. 2016-0202/25/2016
LessorAddedAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Repurchase Agreement Accounted for as a Collateralized Borrowing (formerly Repurchase Agreement [2nd def.])AddedAccounting Standards Update No. 2014-0603/14/2014
Repurchase Agreement (2nd def)SupersededAccounting Standards Update No. 2014-0603/14/2014
Reverse Repurchase Agreement Accounted for as a Collateralized Borrowing (formerly Reverse Repurchase Agreement)AddedAccounting Standards Update No. 2014-0603/14/2014
Reverse Repurchase AgreementSupersededAccounting Standards Update No. 2014-0603/14/2014
Underlying AssetAddedAccounting Standards Update No. 2016-0202/25/2016
210-20-05-3AmendedAccounting Standards Update No. 2014-0603/14/2014
210-20-15-3AmendedMaintenance Update 2017-21 (PDF)12/22/2017
210-20-15-3AmendedAccounting Standards Update No. 2016-0202/25/2016
210-20-15-3AmendedAccounting Standards Update No. 2013-1107/18/2013
210-20-15-3AmendedAccounting Standards Update No. 2012-0410/01/2012
210-20-45-11AmendedAccounting Standards Update No. 2014-0603/14/2014
210-20-50-1 through 50-5
AmendedAccounting Standards Update No. 2025-1112/08/2025
210-20-50-1AmendedAccounting Standards Update No. 2014-0603/14/2014
210-20-50-1AmendedAccounting Standards Update No. 2013-0101/31/2013
210-20-50-1 through 50-6
AddedAccounting Standards Update No. 2011-1112/16/2011
210-20-50-2AmendedAccounting Standards Update No. 2013-0101/31/2013
210-20-55-1 through 55-22
AddedAccounting Standards Update No. 2011-1112/16/2011
210-20-55-2 through 55-5SupersededAccounting Standards Update No. 2013-0101/31/2013
210-20-55-7AmendedAccounting Standards Update No. 2013-0101/31/2013
210-20-55-10AAddedAccounting Standards Update No. 2013-0101/31/2013
210-20-55-18AAddedAccounting Standards Update No. 2012-0410/01/2012
210-20-55-20 through 55-22
AmendedAccounting Standards Update No. 2013-0101/31/2013
210-20-55-22AmendedAccounting Standards Update No. 2016-1912/14/2016
210-20-60-3AmendedAccounting Standards Update No. 2013-1107/18/2013
210-20-60-3AAddedAccounting Standards Update No. 2012-0410/01/2012
210-20-60-4AmendedAccounting Standards Update No. 2016-0202/25/2016
210-20-60-7AmendedMaintenance Update 2017-21 (PDF)12/22/2017
210-20-65-1AmendedAccounting Standards Update No. 2013-0101/31/2013
210-20-65-1AddedAccounting Standards Update No. 2011-1112/16/2011
210-20-65-2AddedAccounting Standards Update No. 2013-0101/31/2013