{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/10/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"225","topic_title":"Income Statement","subtopic":"225-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-10-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" frame=\"all\" id=\"SL5311990-161635\"> <tr> <td class=\"entry text-align-center\" colspan=\"1\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S15-1\" class=\"xref\">225-10-S15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S25-1\" class=\"xref\">225-10-S25-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S25-2\" class=\"xref\">225-10-S25-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S30-1\" class=\"xref\">225-10-S30-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-S45-1\" class=\"xref\">225-10-S45-1 through S45-8</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S50-1\" class=\"xref\">225-10-S50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-S99-1\" class=\"xref\">225-10-S99-1 through S99-8</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-2\" class=\"xref\">225-10-S99-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-4\" class=\"xref\">225-10-S99-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-4\" class=\"xref\">225-10-S99-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a> </td> <td class=\"entry\">08/24/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-7\" class=\"xref\">225-10-S99-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-8\" class=\"xref\">225-10-S99-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n225-10-S15-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n225-10-S25-1 | Supersede…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85233afbbcf02e4e72350a77a20df1271dcfe6acc91276bc5a1cf71d9b9dc4b2","downloaded_from":"2026-09-09T23:07:52.012Z","last_downloaded_at":"2026-09-09T23:07:52.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480536","source_sha256":"012dd34847802d2b75403534891769e13b53a5cb653d673db49a66d03d55e2b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dcefffc2080b82800bfe107de24d72baf5f6c1f371858d644e72e4e3c4f9b3a","downloaded_from":"2026-09-09T23:07:52.012Z","last_downloaded_at":"2026-09-09T23:07:52.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480536","source_sha256":"012dd34847802d2b75403534891769e13b53a5cb653d673db49a66d03d55e2b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0874046196c6c0148bec79408c8f2e07d555a2780ec759bf3a144ae2a6f7056e","downloaded_from":"2026-09-09T23:07:52.012Z","last_downloaded_at":"2026-09-09T23:07:52.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480536","source_sha256":"012dd34847802d2b75403534891769e13b53a5cb653d673db49a66d03d55e2b1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0874046196c6c0148bec79408c8f2e07d555a2780ec759bf3a144ae2a6f7056e","downloaded_from":"2026-09-09T23:07:52.012Z","last_downloaded_at":"2026-09-09T23:07:52.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480536","source_sha256":"012dd34847802d2b75403534891769e13b53a5cb653d673db49a66d03d55e2b1"}}