# ASC 225-10-00: Income Statement — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/10/#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): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:32916ccd45e4029b8178fcd0b65a2eadec63d655fb29ac8c2d7a5674edd2fec3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#00-status) SEC content: no ##### [225-10-00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:ca57191ba33bca175aa4fd5587904cd3ead0b9ded93330cab3339b6d942df79d 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
225-10-05-1 through 05-5
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-05-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-05-4AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-15-1 through 15-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017