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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Infrequency of OccurrenceAddedMaintenance Update 2017-19 (PDF)11/15/2017
Unusual NatureAddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-05-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-15-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-45-1AmendedMaintenance Update 2020-18 (PDF)11/25/2020
220-20-45-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-50-1AmendedAccounting Standards Update No. 2025-1112/08/2025
220-20-50-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-55-1 through 55-3
AddedMaintenance Update 2017-19 (PDF)11/15/2017
220-20-60-1AddedMaintenance Update 2017-19 (PDF)11/15/2017
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