{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/942/#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":"210-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-942-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=\"SL6592482-165869\"><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/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-06/\" class=\"xref\">Accounting Standards Update No. 2021-06</a></td><td class=\"entry\">08/09/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-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/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-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| | | |\n942-210-S99-1 | Amended | Accounting Standards Update No. 2021-06 | 08/09/2021 |\n942-210…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c514cafcb68402a1651e96b60cec4919eded8a2486e9e819cde9972e141cf11a","downloaded_from":"2026-09-09T23:00:39.680Z","last_downloaded_at":"2026-09-09T23:00:39.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477239","source_sha256":"f17bd1dbd7bb8f248a113e0e12845f74e1ad19acddd39299d0f1e0095070a37a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ead902413336e6a7dab6c15d787f0cbb92a004d39f0b9f648839094eb30cd54","downloaded_from":"2026-09-09T23:00:39.680Z","last_downloaded_at":"2026-09-09T23:00:39.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477239","source_sha256":"f17bd1dbd7bb8f248a113e0e12845f74e1ad19acddd39299d0f1e0095070a37a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d14c05e401a1fc37066bcabca8f190c1a6a559ba37310228ad43c7f03526a174","downloaded_from":"2026-09-09T23:00:39.680Z","last_downloaded_at":"2026-09-09T23:00:39.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477239","source_sha256":"f17bd1dbd7bb8f248a113e0e12845f74e1ad19acddd39299d0f1e0095070a37a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d14c05e401a1fc37066bcabca8f190c1a6a559ba37310228ad43c7f03526a174","downloaded_from":"2026-09-09T23:00:39.680Z","last_downloaded_at":"2026-09-09T23:00:39.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477239","source_sha256":"f17bd1dbd7bb8f248a113e0e12845f74e1ad19acddd39299d0f1e0095070a37a"}}