{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/942/#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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-942-00-1","para":"00-1","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\" id=\"SL82973356-210577\"> <tr> <td class=\"entry\"> <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> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/942/#230-942-45-4\" class=\"xref\">942-230-45-4</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-01/\" class=\"xref\">Accounting Standards Update No. 2019-01</a> </td> <td class=\"entry\">03/05/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/942/#230-942-55-2\" class=\"xref\">942-230-55-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/942/#230-942-55-2\" class=\"xref\">942-230-55-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a> </td> <td class=\"entry\">06/16/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/942/#230-942-55-3\" class=\"xref\">942-230-55-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/942/#230-942-55-4\" class=\"xref\">942-230-55-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a> </td> <td class=\"entry\">06/16/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-230-45-4 | Added | Accounting Standards Update No. 2019-01 | 03/05/2019 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