{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/272/10/#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":"272","topic_title":"Limited Liability Entities","subtopic":"272-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"272-10-00-1","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=\"SL6831815-158276\"> <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/272/10/#272-10-45-6\" class=\"xref\">272-10-45-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2020-18 (PDF)</a> </td> <td class=\"entry\">11/25/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/272/10/#272-10-45-7\" class=\"xref\">272-10-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-08/\" class=\"xref\">Accounting Standards Update No. 2010-08</a> </td> <td class=\"entry\">02/02/2010</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n272-10-45-6 | Amended | Maintenance Update 2020-18 | 11/25/2020 |\n272-10-45-7 | Amended …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0ee17a53035e1a394fe4e138047027a7f5116d808661e95ec419f16dd081377","downloaded_from":"2026-09-09T23:21:04.667Z","last_downloaded_at":"2026-09-09T23:21:04.667Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483086","source_sha256":"8cf756dfffdab3be3f43aa726ad51909ed08f4323677a48c033c034c9ec63736"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2cc29b920ab6f8fd6f534afb369b13deb5346d59585f80979a2af999545a0ea","downloaded_from":"2026-09-09T23:21:04.667Z","last_downloaded_at":"2026-09-09T23:21:04.667Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483086","source_sha256":"8cf756dfffdab3be3f43aa726ad51909ed08f4323677a48c033c034c9ec63736"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5bb63a9abce54d2d3e8fc787f72a00252c55ecbd628e4c2fbd35e65d7bb9ff7","downloaded_from":"2026-09-09T23:21:04.667Z","last_downloaded_at":"2026-09-09T23:21:04.667Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483086","source_sha256":"8cf756dfffdab3be3f43aa726ad51909ed08f4323677a48c033c034c9ec63736"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5bb63a9abce54d2d3e8fc787f72a00252c55ecbd628e4c2fbd35e65d7bb9ff7","downloaded_from":"2026-09-09T23:21:04.667Z","last_downloaded_at":"2026-09-09T23:21:04.667Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483086","source_sha256":"8cf756dfffdab3be3f43aa726ad51909ed08f4323677a48c033c034c9ec63736"}}