# ASC 270-10-00: Interim Reporting — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/270/10/#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): 2026-09-09T23:19:37.216Z to 2026-09-09T23:19:37.216Z Record version: sha256:5b2a5521dd47a8c3d2a91709b3d617ce1b8041f394478a6301af873fcbfc968e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 270-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/270/10/#00-status) SEC content: no ##### [270-10-00-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:19:37.216Z to 2026-09-09T23:19:37.216Z Record version: sha256:0e4b80e0139e795e59a855ddebf310b4f2dea247e5804b4d0a364087232b003d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Acquiree	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Acquirer	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Acquirer	Amended	Accounting Standards Update No. 2025-03	05/12/2025
Acquisition by a Not-for-Profit Entity	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Acquisition by a Not-for-Profit Entity	Added	Accounting Standards Update No. 2010-07	01/28/2010
Business	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Business	Amended	Accounting Standards Update No. 2017-01	01/05/2017
Business Combination	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Change in the Reporting Entity	Added	Accounting Standards Update No. 2023-06	10/09/2023
Condensed Statements	Added	Accounting Standards Update No. 2025-11	12/08/2025
Contract	Added	Accounting Standards Update No. 2014-09	05/28/2014
Contract Asset	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Contract Asset	Added	Accounting Standards Update No. 2014-09	05/28/2014
Contract Liability	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Contract Liability	Added	Accounting Standards Update No. 2014-09	05/28/2014
Customer	Added	Accounting Standards Update No. 2014-09	05/28/2014
Financial Asset (1st def.)	Superseded	Accounting Standards Update No. 2016-19	12/14/2016
Financial Asset (1st def.)	Added	Accounting Standards Update No. 2016-13	06/16/2016
Financial Asset	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Financial Asset (2nd def. )	Added	Accounting Standards Update No. 2016-19	12/14/2016
Financing Receivable	Superseded	Accounting Standards Update No. 2016-13	06/16/2016
Financing Receivable	Added	Accounting Standards Update No. 2010-20	07/21/2010
Lease	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Lease	Added	Accounting Standards Update No. 2016-02	02/25/2016
Lessee	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Lessee	Added	Accounting Standards Update No. 2016-02	02/25/2016
Lessor	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Lessor	Added	Accounting Standards Update No. 2016-02	02/25/2016
Net Realizable Value	Added	Accounting Standards Update No. 2015-11	07/22/2015
Not-for-Profit Entity	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Not-for-Profit Entity	Added	Accounting Standards Update No. 2010-07	01/28/2010
Performance Obligation	Added	Accounting Standards Update No. 2014-09	05/28/2014
Public Business Entity	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Public Business Entity	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
Public Business Entity	Amended	Maintenance Update 2016-11 (PDF)	06/27/2016
Public Business Entity	Added	Accounting Standards Update No. 2014-09	05/28/2014
Publicly Traded Company (1^st def.)	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Revenue	Added	Accounting Standards Update No. 2014-09	05/28/2014
Securities and Exchange Commission Registrant	Added	Accounting Standards Update No. 2025-11	12/08/2025
Security (2^nd def.)	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Transaction Price	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Transaction Price	Added	Accounting Standards Update No. 2014-09	05/28/2014
Underlying Asset	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
Underlying Asset	Added	Accounting Standards Update No. 2016-02	02/25/2016
Variable Interest Entity	Superseded	Accounting Standards Update No. 2025-03	05/12/2025

270-10-05-1	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-05-2	Amended	Accounting Standards Update No. 2015-01	01/09/2015
270-10-10-1	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-15-2	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-15-3	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-15-4	Added	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-1	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-3	Amended	Accounting Standards Update No. 2014-09	05/28/2014
270-10-45-6	Amended	Accounting Standards Update No. 2015-11	07/22/2015
270-10-45-8	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-8	Amended	Accounting Standards Update No. 2020-10	10/29/2020
270-10-45-11A	Amended	Accounting Standards Update No. 2015-01	01/09/2015
270-10-45-12	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-12	Amended	Accounting Standards Update No. 2023-06	10/09/2023
270-10-45-12	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
270-10-45-14	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-14	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
270-10-45-15	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
270-10-45-19	Amended	Accounting Standards Update No. 2025-11	12/08/2025
270-10-45-19	Amended	Accounting Standards Update No. 2023-06	10/09/2023
270-10-45-19	Amended	Accounting Standards Update No. 2014-09	05/28/2014
270-10-45-20 through 45-25	Added	Accounting Standards Update No. 2025-11	12/08/2025
270-10-50-1 through 50-7	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
270-10-50-1	Amended	Accounting Standards Update No. 2023-07	11/27/2023
270-10-50-1	Amended	Accounting Standards Update No. 2023-06	10/09/2023
270-10-50-1	Amended	Accounting Standards Update No. 2022-02	03/31/2022
270-10-50-1	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
270-10-50-1	Amended	Accounting Standards Update No. 2016-19	12/14/2016
270-10-50-1	Amended	Accounting Standards Update No. 2016-13	06/16/2016
270-10-50-1	Amended	Accounting Standards Update No. 2016-01	01/05/2016
270-10-50-1	Amended	Accounting Standards Update No. 2015-01	01/09/2015
270-10-50-1	Amended	Accounting Standards Update No. 2014-04	01/17/2014
270-10-50-1	Amended	Accounting Standards Update No. 2013-02	02/05/2013
270-10-50-1	Amended	Accounting Standards Update No. 2011-11	12/16/2011
270-10-50-1	Amended	Accounting Standards Update No. 2011-04	05/12/2011
270-10-50-1	Amended	Accounting Standards Update No. 2010-20	07/21/2010
270-10-50-1A	Amended	Accounting Standards Update No. 2016-20	12/21/2016
270-10-50-1A	Added	Accounting Standards Update No. 2014-09	05/28/2014
270-10-50-1B	Added	Accounting Standards Update No. 2020-10	10/29/2020
270-10-50-2	Amended	Maintenance Update 2017-06 (PDF)	04/07/2017
270-10-50-2	Amended	Accounting Standards Update No. 2015-01	01/09/2015
270-10-50-5	Amended	Accounting Standards Update No. 2020-10	10/29/2020
270-10-50-5	Amended	Accounting Standards Update No. 2015-01	01/09/2015
270-10-50-5	Amended	Accounting Standards Update No. 2010-07	01/28/2010
270-10-50-6A	Added	Accounting Standards Update No. 2016-02	02/25/2016
270-10-50-7	Amended	Accounting Standards Update No. 2024-03	11/04/2024
270-10-50-7	Amended	Accounting Standards Update No. 2023-08	12/13/2023
270-10-50-7	Amended	Accounting Standards Update No. 2023-02	03/29/2023
270-10-50-7	Amended	Accounting Standards Update No. 2022-04	09/29/2022
270-10-50-7	Amended	Accounting Standards Update No. 2018-12	08/15/2018
270-10-50-7	Amended	Accounting Standards Update No. 2015-09	05/21/2015
270-10-50-7	Amended	Accounting Standards Update No. 2014-08	04/10/2014
270-10-50-7	Amended	Accounting Standards Update No. 2011-04	05/12/2011
270-10-50-7	Amended	Accounting Standards Update No. 2010-07	01/28/2010
270-10-50-8 through 50-70	Added	Accounting Standards Update No. 2025-11	12/08/2025
270-10-60-1	Superseded	Accounting Standards Update No. 2025-11	12/08/2025
270-10-60-1	Amended	Accounting Standards Update No. 2011-04	05/12/2011
270-10-65-1	Added	Accounting Standards Update No. 2025-11	12/08/2025