# ASC 220-10-00: Income Statement—Reporting Comprehensive Income — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/220/10/#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): 2026-09-09T23:03:08.647Z to 2026-09-09T23:03:08.647Z Record version: sha256:cc1646956dbe813eb8edcf51f137c02e0b1561fe1f21b4c4608a7f8c5b6e11b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 220-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/220/10/#00-status) SEC content: no ##### [220-10-00-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:03:08.647Z to 2026-09-09T23:03:08.647Z Record version: sha256:33c7067d3d1681d9d86187257c6826ed35d87ee652bdfe098d50d0ec75a7567b 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
Available-for-Sale SecuritiesAddedAccounting Standards Update No. 2016-1306/16/2016
Comprehensive IncomeAmendedAccounting Standards Update No. 2011-0506/16/2011
Condensed StatementsAddedAccounting Standards Update No. 2025-1112/08/2025
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Debt Security (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Holding Gain or LossAddedAccounting Standards Update No. 2016-1306/16/2016
Market Risk BenefitAddedAccounting Standards Update No. 2018-1208/15/2018
Nonpublic Entity (Def. 1)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Nonpublic EntityAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-05-1AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-05-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-05-2 through 05-5
AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-05-6AddedAccounting Standards Update No. 2024-0311/04/2024
220-10-10-2AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-15-1AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-15-2AmendedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-15-2AmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-15-3AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-15-4SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-15-5AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-25-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-30-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-35-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1A through 45-1C
AddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-1BAmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-45-2SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-3SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-4AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-5AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-6SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-7AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-45-7AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-7AAddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-45-8 through 45-10SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-10AAmendedAccounting Standards Update No. 2018-1208/15/2018
220-10-45-10AAmendedAccounting Standards Update No. 2017-1208/28/2017
220-10-45-10AAmendedAccounting Standards Update No. 2016-1306/16/2016
220-10-45-10AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-45-10AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-10BAmendedAccounting Standards Update No. 2018-0907/16/2018
220-10-45-10BAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-11AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-12AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-12AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-12AAddedAccounting Standards Update No. 2018-0202/14/2018
220-10-45-13SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-45-14AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-14AAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-14AAmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-14AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-15AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-16AmendedMaintenance Update 2018-12 (PDF)09/10/2018
220-10-45-16AmendedAccounting Standards Update No. 2013-0503/04/2013
220-10-45-16AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-16ASupersededAccounting Standards Update No. 2016-1306/16/2016
220-10-45-17AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17AmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-17AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-45-17AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-17AAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17AAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-17AAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-17BSupersededAccounting Standards Update No. 2020-1010/29/2020
220-10-45-17BAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-17BAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-17EAmendedAccounting Standards Update No. 2017-0703/10/2017
220-10-45-18AmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-45-18AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-45-18AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-45-18AAmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-45-18AAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-45-18BAddedAccounting Standards Update No. 2013-0202/05/2013
220-10-50-1AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-50-1 through 50-3
AddedAccounting Standards Update No. 2018-0202/14/2018
220-10-50-2SupersededAccounting Standards Update No. 2025-1112/08/2025
220-10-50-3SupersededAccounting Standards Update No. 2025-1112/08/2025
220-10-50-4 through 50-6
AmendedAccounting Standards Update No. 2025-1112/08/2025
220-10-50-4 through 50-6
AddedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-1AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-2SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-3SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-4 through 55-8
AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-5AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-7AmendedAccounting Standards Update No. 2025-1212/17/2025
220-10-55-7 through 55-8AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-7AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-7AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-8AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-8AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-8AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-8BAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-9AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-9AmendedAccounting Standards Update No. 2015-0101/09/2015
220-10-55-9AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-9AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-10SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-10AAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-10AAddedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-11AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-12AmendedAccounting Standards Update No. 2012-0410/01/2012
220-10-55-12AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-12AmendedAccounting Standards Update No. 2009-0207/01/2009
220-10-55-13SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-13AmendedAccounting Standards Update No. 2009-0207/01/2009
220-10-55-14SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-15AmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-15 through 55-15CAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-15AmendedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-15AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-15A through 55-15C
AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-15BAmendedAccounting Standards Update No. 2016-1306/16/2016
220-10-55-15CAmendedAccounting Standards Update No. 2018-1208/15/2018
220-10-55-16AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-17SupersededAccounting Standards Update No. 2011-0506/16/2011
220-10-55-17A through 55-17F
AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-55-17CAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-17EAmendedAccounting Standards Update No. 2020-1010/29/2020
220-10-55-17EAmendedMaintenance Update 2016-11 (PDF)06/27/2016
220-10-55-17EAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-17FAmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-18AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-55-18AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-55-19AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-20AmendedAccounting Standards Update No. 2016-0101/05/2016
220-10-55-21 through 55-23
SupersededAccounting Standards Update No. 2016-0101/05/2016
220-10-55-25AmendedAccounting Standards Update No. 2011-0506/16/2011
220-10-65-1AmendedAccounting Standards Update No. 2011-1212/23/2011
220-10-65-1AddedAccounting Standards Update No. 2011-0506/16/2011
220-10-65-2AddedAccounting Standards Update No. 2011-1212/23/2011
220-10-65-3AddedAccounting Standards Update No. 2013-0202/05/2013
220-10-65-4AddedAccounting Standards Update No. 2018-0202/14/2018