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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
946-210-45-18A Added Accounting Standards Update No. 2012-04 10/01/2012
946-210-45-20 Added Maintenance Update 2017-21 (PDF) 12/22/2017
946-210-45-21 Amended Maintenance Update 2018-12 (PDF) 09/10/2018
946-210-45-21 Added Maintenance Update 2017-21 (PDF) 12/22/2017
946-210-50-7 Superseded Accounting Standards Update No. 2016-19 12/14/2016
946-210-50-9 Amended Accounting Standards Update No. 2016-19 12/14/2016
946-210-55-1 Amended Accounting Standards Update No. 2016-19 12/14/2016
946-210-55-2 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-210-45-18A | Added | Accounting Standards Update No. 2012-04 | 10/01/2012 |\n946-210-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c4592d5055e0cc4eea65330ab7311ab4627d0a42ea89d5c1a529c18b822de0b","downloaded_from":"2026-09-09T23:01:25.620Z","last_downloaded_at":"2026-09-09T23:01:25.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478559","source_sha256":"a18296610d11cd45f65e82eebf88674ff8ec69bfda28600d14e8f0374b156d8d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9973b1b9c3fe9ab24c81e025c4b7a12eb2fa59b8a735bd567eeafc8075e55bc8","downloaded_from":"2026-09-09T23:01:25.620Z","last_downloaded_at":"2026-09-09T23:01:25.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478559","source_sha256":"a18296610d11cd45f65e82eebf88674ff8ec69bfda28600d14e8f0374b156d8d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcd9d7054c9ce776bf0ef56c4fe15d044a6ca87b6997b233acd50756edda31b8","downloaded_from":"2026-09-09T23:01:25.620Z","last_downloaded_at":"2026-09-09T23:01:25.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478559","source_sha256":"a18296610d11cd45f65e82eebf88674ff8ec69bfda28600d14e8f0374b156d8d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcd9d7054c9ce776bf0ef56c4fe15d044a6ca87b6997b233acd50756edda31b8","downloaded_from":"2026-09-09T23:01:25.620Z","last_downloaded_at":"2026-09-09T23:01:25.620Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478559","source_sha256":"a18296610d11cd45f65e82eebf88674ff8ec69bfda28600d14e8f0374b156d8d"}}