{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#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":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"270-10-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=\"SL6882605-166440\"><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/270/10/#270-10-S99-1\" class=\"xref\">270-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a></td><td class=\"entry\">10/22/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-S99-1\" class=\"xref\">270-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-S99-1\" class=\"xref\">270-10-S99-1</a></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/270/10/#270-10-S99-1\" class=\"xref\">270-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a></td><td class=\"entry\">08/02/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/270/10/#270-10-S99-2\" class=\"xref\">270-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-22/\" class=\"xref\">Accounting Standards Update No. 2010-22</a></td><td class=\"entry\">08/19/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n270-10-S99-1 | Amended | Accounting Standards Update No. 2020-09 | 10/22/2020 |\n270-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac876ec1c092d454905e51105959ed693d5024c3c094d98e99c3c505167884e5","downloaded_from":"2026-09-09T23:20:07.359Z","last_downloaded_at":"2026-09-09T23:20:07.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480378","source_sha256":"be6ca3a21bbb8f5f351a7e1a8a49e9160c9459baaba23187927824243125c3e4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fcace0573a7b2bf1a9b7acfc21f717461202ef29af4ec95cc5452df1f4a7473","downloaded_from":"2026-09-09T23:20:07.359Z","last_downloaded_at":"2026-09-09T23:20:07.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480378","source_sha256":"be6ca3a21bbb8f5f351a7e1a8a49e9160c9459baaba23187927824243125c3e4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16f18f5b052ae44984ce97f4b2d4da9d9e216049cf96bc908bea079d8305b5aa","downloaded_from":"2026-09-09T23:20:07.359Z","last_downloaded_at":"2026-09-09T23:20:07.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480378","source_sha256":"be6ca3a21bbb8f5f351a7e1a8a49e9160c9459baaba23187927824243125c3e4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16f18f5b052ae44984ce97f4b2d4da9d9e216049cf96bc908bea079d8305b5aa","downloaded_from":"2026-09-09T23:20:07.359Z","last_downloaded_at":"2026-09-09T23:20:07.359Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480378","source_sha256":"be6ca3a21bbb8f5f351a7e1a8a49e9160c9459baaba23187927824243125c3e4"}}