# ASC 235-10-S00: Notes to Financial Statements — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/235/10/#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): 2026-09-09T23:14:28.275Z to 2026-09-09T23:14:28.275Z Record version: sha256:aa6744bb085907b1b6e501dd81769261e60b31fe2807430922e4b81b7918e746 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 235-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/235/10/#sec-00-status) SEC content: yes ##### [235-10-S00-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:14:28.275Z to 2026-09-09T23:14:28.275Z Record version: sha256:d71997a44f2330687acfe425d65edcb67d9650e4364ee28522f0b33e184b7fdc 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
235-10-S99-1 through S99-4
AmendedAccounting Standards Update No. 2019-0707/26/2019
235-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
235-10-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
235-10-S99-1AmendedAccounting Standards Update No. 2009-0709/15/2009
235-10-S99-5AmendedAccounting Standards Update No. 2012-0308/27/2012