# ASC 225-942: Income Statement — Financial Services—Depository and Lending Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/942/) 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): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:49.499Z Record version: sha256:2ca296204ee0d69294fddd0bafc0a96f50dcb7425c4655e091f374876d997ae8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942: Income Statement — Financial Services—Depository and Lending Source downloaded (UTC): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:39.863Z Record version: sha256:99de58cd32a2e8b56d23d4f2d4fb8bc5dfc07c91c8180e1d753dbf7ff33d9513 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-00-status) SEC content: yes ##### [225-942-S00-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:39.863Z Record version: sha256:42f25e0cacdcd86ea35bea010c39be152395f51340ae97352c01f75acb688fda 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
942-225-S25-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S45-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S50-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S99-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
942-225-S99-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:09:41.661Z to 2026-09-09T23:09:41.661Z Record version: sha256:a40e56c4b27d8532567348268c222aea86160054b6b66fbf6e2aedd9f2c5aa4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S25: SEC 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-25-recognition) SEC content: yes ##### [225-942-S25-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:41.661Z to 2026-09-09T23:09:41.661Z Record version: sha256:abf2e42bb1404024bd6ef226eb2df096a6de433050a55c726977381fbc10793d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:3efa683a6dc9d1da98596166675d9fab2cc4d2cb3a461c17283f4098d31f4d4d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-45-other-presentation-matters) SEC content: yes ##### [225-942-S45-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:a83587cc4c0c6eae24d152caa5665c72fdc7edd78edc300b1f19abc6dcf3aaee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S45-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:8a9a7c496e4b9723ee6c7b4b8e066672615ec1599cbb0f030237c7e57e5edfde Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:865f77cf81fa3478b23c6f1531d5d7b49867ca58b185d95565cb9d5fbf864716 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-50-disclosure) SEC content: yes ##### [225-942-S50-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:a00a78d75ba9e39e24ba0fe40ad76fefd80d47b615c465c51a1ab8546d6f5771 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S50-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:31242148683332d9d33612ddaa378b93427721c10887ce0bb7e268359a71e13c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:9d67ab5b3c1f5482b2dad82d2b468675d69ddb9ba7279743d684f7be332884f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-99-sec-materials) SEC content: yes ##### [225-942-S99-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:6bf77271ca936587d06cc7842fa68e019a7743b1406c0d9a06438eef62d9786b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S99-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S99-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:bb4779c19149b234a1c2433ce5387496e692f1a53017132118f322ae3c0ae7b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)