{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#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":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"270-10-00-1","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=\"SL6797541-158788\"><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\"><strong class=\"ph b\">Acquiree</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Acquirer</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Acquirer</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Acquisition by a Not-for-Profit Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Acquisition by a Not-for-Profit Entity</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Business</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Business</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-01/\" class=\"xref\">Accounting Standards Update No. 2017-01</a></td><td class=\"entry\">01/05/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Business Combination</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#change-in-the-reporting-entity\" class=\"term\" title=\"A change that results in financial statements that, in effect, are those of a different reporting entity. A change in the reporting entity is limited mainly to the following: Presenting consolidated or combined financial statements in place of financial statements of individual entities Changing specific subsidiaries that make up the group of entities for which consolidated financial statements are presented Changing the entities included in combined financial statements. Neither a business combination accounted for by the acquisition method nor the consolidation of a variable interest entity (VIE) pursuant to Topic 810 is a change in reporting entity.\"><span>Change in the Reporting Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a></td><td class=\"entry\">10/09/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#condensed-statements\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028 270-10-65-1 Financial statements that are presented at a level that is more aggregated than the annual financial statements or have limited notes subject to the disclosure requirements in Topic 270 or both. (U.S. Securities and Exchange Commission [SEC] registrants are required to consider the guidance in paragraph 270-10-S45-2. See Regulation S-X Rule 10-01 [17 CFR 210.10-01] and Regulation S-X Rule 8-03 [17 CFR 210.8-03].)\"><span>Condensed Statements</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract Asset</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract Asset</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract Liability</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract Liability</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset </strong>(2nd def. )</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financing Receivable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financing Receivable</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease</strong></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><strong class=\"ph b\">Lessee</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lessee</strong></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><strong class=\"ph b\">Lessor</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lessor</strong></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><a href=\"/glossary/n/#net-realizable-value\" class=\"term\" title=\"Estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.\"><span>Net Realizable Value</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a></td><td class=\"entry\">07/22/2015</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Not-for-Profit Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Not-for-Profit Entity</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.\"><span>Performance Obligation</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Business Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Business Entity</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Business Entity</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Business Entity</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Publicly Traded Company</strong> (1<sup class=\"ph sup\">st</sup> def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#securities-and-exchange-commission-registrant\" class=\"term\" title=\"An entity (or an entity that is controlled by an entity) that meets any of the following criteria: It has issued or will issue debt or equity securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It is required to file financial statements with the Securities and Exchange Commission (SEC). It provides financial statements for the purpose of issuing any class of securities in a public market.\"><span>Securities and Exchange Commission Registrant</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Security</strong> (2<sup class=\"ph sup\">nd</sup> def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Transaction Price</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Transaction Price</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Underlying Asset</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Underlying Asset</strong></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><strong class=\"ph b\">Variable Interest Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</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/270/10/#270-10-05-1\" class=\"xref\">270-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-05-2\" class=\"xref\">270-10-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-10-1\" class=\"xref\">270-10-10-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-15-2\" class=\"xref\">270-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-15-3\" class=\"xref\">270-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-15-4\" class=\"xref\">270-10-15-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-1\" class=\"xref\">270-10-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-3\" class=\"xref\">270-10-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-6\" class=\"xref\">270-10-45-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a></td><td class=\"entry\">07/22/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-8\" class=\"xref\">270-10-45-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-8\" class=\"xref\">270-10-45-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-11A\" class=\"xref\">270-10-45-11A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-12\" class=\"xref\">270-10-45-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-12\" class=\"xref\">270-10-45-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a></td><td class=\"entry\">10/09/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-12\" class=\"xref\">270-10-45-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-14\" class=\"xref\">270-10-45-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-14\" class=\"xref\">270-10-45-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-15\" class=\"xref\">270-10-45-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-19\" class=\"xref\">270-10-45-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-19\" class=\"xref\">270-10-45-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a></td><td class=\"entry\">10/09/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-45-19\" class=\"xref\">270-10-45-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/270/10/#270-10-45-20\" class=\"xref\">270-10-45-20 through 45-25</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1 through 50-7</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-07/\" class=\"xref\">Accounting Standards Update No. 2023-07</a></td><td class=\"entry\">11/27/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a></td><td class=\"entry\">10/09/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2013-02/\" class=\"xref\">Accounting Standards Update No. 2013-02</a></td><td class=\"entry\">02/05/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-11/\" class=\"xref\">Accounting Standards Update No. 2011-11</a></td><td class=\"entry\">12/16/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1\" class=\"xref\">270-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1A\" class=\"xref\">270-10-50-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1A\" class=\"xref\">270-10-50-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-1B\" class=\"xref\">270-10-50-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-2\" class=\"xref\">270-10-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-2\" class=\"xref\">270-10-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-5\" class=\"xref\">270-10-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-5\" class=\"xref\">270-10-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-5\" class=\"xref\">270-10-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-6A\" class=\"xref\">270-10-50-6A</a></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-08/\" class=\"xref\">Accounting Standards Update No. 2023-08</a></td><td class=\"entry\">12/13/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-02/\" class=\"xref\">Accounting Standards Update No. 2023-02</a></td><td class=\"entry\">03/29/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-04/\" class=\"xref\">Accounting Standards Update No. 2022-04</a></td><td class=\"entry\">09/29/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-09/\" class=\"xref\">Accounting Standards Update No. 2015-09</a></td><td class=\"entry\">05/21/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-08/\" class=\"xref\">Accounting Standards Update No. 2014-08</a></td><td class=\"entry\">04/10/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-50-7\" class=\"xref\">270-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/270/10/#270-10-50-8\" class=\"xref\">270-10-50-8 through 50-70</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-60-1\" class=\"xref\">270-10-60-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-60-1\" class=\"xref\">270-10-60-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquiree | Superseded | Accounting Standards Update No. 2025-11 | 12/08/2025 |\nAcquirer 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