# ASC 250-10-S00: Accounting Changes and Error Corrections — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/250/10/#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): 2026-09-09T23:17:22.038Z to 2026-09-09T23:17:22.038Z Record version: sha256:8f179a82f9c86b13f7932e633023278b16664b35a274ce53c2bd54fb104ef3e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 250-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/250/10/#sec-00-status) SEC content: yes ##### [250-10-S00-1](https://asc.understandingaccounting.org/asc/250/10/#250-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:17:22.038Z to 2026-09-09T23:17:22.038Z Record version: sha256:3f747c201c868e99e63b3ebe9a45e4058a89262218a34ff6fd871736ec6438a9 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
250-10-S99-1 through S99-5
AmendedAccounting Standards Update No. 2012-0308/27/2012
250-10-S99-6AddedAccounting Standards Update No. 2017-0301/23/2017