# ASC 230-942-00: Statement of Cash Flows — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/942/#00-status)

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## ASC 230-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/230/942/#00-status)

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##### [230-942-00-1](https://asc.understandingaccounting.org/asc/230/942/#230-942-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL82973356-210577"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr></tbody></table>