# ASC 210-942-00: Balance Sheet — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/942/#00-status)

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## ASC 210-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/210/942/#00-status)

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##### [210-942-00-1](https://asc.understandingaccounting.org/asc/210/942/#210-942-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL116632911-227035"><tbody><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="https://asc.understandingaccounting.org/asc/210/942/#210-942-45-3" class="xref">942-210-45-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/942/#210-942-45-3A" class="xref">942-210-45-3A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-21 (PDF)</a></td><td class="entry">12/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/942/#210-942-50-1" class="xref">942-210-50-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-21 (PDF)</a></td><td class="entry">12/22/2017</td></tr></tbody></table>