# ASC 225-10-S00: Income Statement — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/10/#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): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:0874046196c6c0148bec79408c8f2e07d555a2780ec759bf3a144ae2a6f7056e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-00-status) SEC content: yes ##### [225-10-S00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:85233afbbcf02e4e72350a77a20df1271dcfe6acc91276bc5a1cf71d9b9dc4b2 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-S15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S30-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S45-1 through S45-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-1 through S99-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-2AmendedAccounting Standards Update No. 2010-2108/02/2010
225-10-S99-4AmendedAccounting Standards Update No. 2012-0308/27/2012
225-10-S99-4AmendedAccounting Standards Update No. 2009-0308/24/2009
225-10-S99-7AmendedAccounting Standards Update No. 2009-0709/15/2009
225-10-S99-8AmendedAccounting Standards Update No. 2009-0709/15/2009