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The following table identifies the changes made to this Subtopic.
Paragraph Active Accounting Standards Update Date
Extraordinary Items Superseded Accounting Standards Update No. 2015-01 01/09/2015
Infrequency of Occurrence Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Infrequency of Occurrence Amended Accounting Standards Update No. 2015-01 01/09/2015
Unusual Nature Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
Unusual Nature Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-05-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-05-1 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-15-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-15-2 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-45-1 through 45-15
 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-45-16 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-45-16 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-50-1 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-50-2 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-50-3 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-50-3 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-50-4 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-55-1 through 55-3
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-55-2 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-55-3 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-55-4 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-60-1 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-60-2 Superseded Accounting Standards Update No. 2015-01 01/09/2015
225-20-60-3 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
225-20-60-3 Amended Accounting Standards Update No. 2015-01 01/09/2015
225-20-65-1 Added Accounting Standards Update No. 2015-01 01/09/2015
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