{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/10/#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":"250","topic_title":"Accounting Changes and Error Corrections","subtopic":"250-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"250-10-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=\"SL27045085-161637\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/250/10/#250-10-S99-1\" class=\"xref\">250-10-S99-1 through S99-5</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/250/10/#250-10-S99-6\" class=\"xref\">250-10-S99-6</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2017-03/\" class=\"xref\">Accounting Standards Update No. 2017-03</a> </td> <td class=\"entry\">01/23/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n250-10-S99-1 through S99-5 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f747c201c868e99e63b3ebe9a45e4058a89262218a34ff6fd871736ec6438a9","downloaded_from":"2026-09-09T23:17:22.038Z","last_downloaded_at":"2026-09-09T23:17:22.038Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480650","source_sha256":"b6ac193935349b1028dd037bb8e1a32210f039c4cdf745cfb998010e2f191e83"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:285cde4638720dbf2b6c0970b7a3855db80e2502467030302f283876edd082f9","downloaded_from":"2026-09-09T23:17:22.038Z","last_downloaded_at":"2026-09-09T23:17:22.038Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480650","source_sha256":"b6ac193935349b1028dd037bb8e1a32210f039c4cdf745cfb998010e2f191e83"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f179a82f9c86b13f7932e633023278b16664b35a274ce53c2bd54fb104ef3e0","downloaded_from":"2026-09-09T23:17:22.038Z","last_downloaded_at":"2026-09-09T23:17:22.038Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480650","source_sha256":"b6ac193935349b1028dd037bb8e1a32210f039c4cdf745cfb998010e2f191e83"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f179a82f9c86b13f7932e633023278b16664b35a274ce53c2bd54fb104ef3e0","downloaded_from":"2026-09-09T23:17:22.038Z","last_downloaded_at":"2026-09-09T23:17:22.038Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480650","source_sha256":"b6ac193935349b1028dd037bb8e1a32210f039c4cdf745cfb998010e2f191e83"}}