{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/942/#sec-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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-942-S00-1","para":"S00-1","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=\"SL6882695-166445\"><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/235/942/#235-942-S99-1\" class=\"xref\">942-235-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/942/#235-942-S99-2\" class=\"xref\">942-235-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/942/#235-942-S99-2\" class=\"xref\">942-235-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a></td><td class=\"entry\">08/02/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-235-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |\n942-235…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fda860cc41e391e2d8313c7aa0e85a19dfb0f428a5d4ae228c243270e3ec66eb","downloaded_from":"2026-09-09T23:15:55.670Z","last_downloaded_at":"2026-09-09T23:15:55.670Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478884","source_sha256":"1a6ef28a0034888e14adfcf4b5ba991a68570782cba5a49d2e8b19fc8b12788c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f7039a9bfa7175ffcec98f1da6b03250e896b04e6a7b03d29e7f7603a838583","downloaded_from":"2026-09-09T23:15:55.670Z","last_downloaded_at":"2026-09-09T23:15:55.670Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478884","source_sha256":"1a6ef28a0034888e14adfcf4b5ba991a68570782cba5a49d2e8b19fc8b12788c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07440d9dde930e077e987cefe5c655d3f3c9e9733ae3549ca18556e04d41a5a","downloaded_from":"2026-09-09T23:15:55.670Z","last_downloaded_at":"2026-09-09T23:15:55.670Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478884","source_sha256":"1a6ef28a0034888e14adfcf4b5ba991a68570782cba5a49d2e8b19fc8b12788c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07440d9dde930e077e987cefe5c655d3f3c9e9733ae3549ca18556e04d41a5a","downloaded_from":"2026-09-09T23:15:55.670Z","last_downloaded_at":"2026-09-09T23:15:55.670Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478884","source_sha256":"1a6ef28a0034888e14adfcf4b5ba991a68570782cba5a49d2e8b19fc8b12788c"}}