{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/980/#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":"250-980","subtopic_title":"Regulated Operations","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"250-980-00-1","para":"00-1","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=\"SL77946511-209998\"><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/250/980/#250-980-55-3\" class=\"xref\">980-250-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n980-250-55-3 | Amended | Accounting Standards Update No. 2016-02 | 02/25/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c5ab177c0bf9a91edff8a871782b037eb44784dcbe02765f6e6c3997cfd6495","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258247d7a70869dc0676128bc62746174bc46bf7199c582ae6d76074b4b99561","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daa6972a204b558f04cd76b040cf51beb46db2bb7e4f1a66abd899a9ba4d9f96","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daa6972a204b558f04cd76b040cf51beb46db2bb7e4f1a66abd899a9ba4d9f96","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:47.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477613","source_sha256":"5af378eeaa3c26db0f831e01f67c1d36ab975c8dd7129cc20e018b74e4ca727b"}}