# ASC 250-10-00: Accounting Changes and Error Corrections — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/250/10/#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): 2026-09-09T23:16:57.725Z to 2026-09-09T23:16:57.725Z Record version: sha256:53e2b787025b2e94367cc4963b2e39585770f149f70473b864fe975096618d94 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 250-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/250/10/#00-status) SEC content: no ##### [250-10-00-1](https://asc.understandingaccounting.org/asc/250/10/#250-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:16:57.725Z to 2026-09-09T23:16:57.725Z Record version: sha256:0ac6f6e98670a1a9dc5e07a1ff3d133362e9c04e8cc2befc5d589804b2068acc 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
Direct Effects of a Change in Accounting PrincipleAmendedAccounting Standards Update No. 2015-1107/22/2015
250-10-45-15AmendedAccounting Standards Update No. 2025-1112/08/2025
250-10-45-27AmendedAccounting Standards Update No. 2020-1010/29/2020
250-10-45-28AmendedAccounting Standards Update No. 2020-1010/29/2020
250-10-50-1AmendedAccounting Standards Update No. 2025-1112/08/2025
250-10-50-4AmendedAccounting Standards Update No. 2025-1112/08/2025
250-10-50-5AmendedAccounting Standards Update No. 2012-0410/01/2012
250-10-50-6 through 50-7A
AmendedAccounting Standards Update No. 2025-1112/08/2025
250-10-50-6AmendedAccounting Standards Update No. 2023-0610/09/2023
250-10-50-6AmendedAccounting Standards Update No. 2015-0101/09/2015
250-10-50-7AAddedAccounting Standards Update No. 2020-1010/29/2020
250-10-50-9AmendedAccounting Standards Update No. 2025-1112/08/2025
250-10-50-10AmendedMaintenance Update 2014-20 (PDF)09/29/2014
250-10-50-12AddedAccounting Standards Update No. 2020-1010/29/2020