# ASC 220-10-S00: Income Statement—Reporting Comprehensive Income — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/220/10/#sec-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): 2026-09-09T23:03:44.643Z to 2026-09-09T23:03:44.643Z Record version: sha256:ec54fb5bfd7772d20c27a1e5dbc071c678caa1c880c29847a0f59fe011e19ae8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 220-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/220/10/#sec-00-status) SEC content: yes ##### [220-10-S00-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:03:44.643Z to 2026-09-09T23:03:44.643Z Record version: sha256:19553467afce92be24ead8f85771b9ddd6e5c8b0397c280fcf4681d76fbbf962 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
220-10-S15-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S25-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S25-2AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S30-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S45-1 through S45-8
AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S50-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
220-10-S99-1 through S99-8
AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-10-S99-2AmendedAccounting Standards Update No. 2019-0707/26/2019
220-10-S99-4AmendedAccounting Standards Update No. 2023-0307/14/2023
220-10-S99-5AmendedAccounting Standards Update No. 2023-0307/14/2023
220-10-S99-7AmendedAccounting Standards Update No. 2017-1411/22/2017