{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/274/10/#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":"274","topic_title":"Personal Financial Statements","subtopic":"274-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"274-10-00-1","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=\"SL6831802-207988\"><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/274/10/#274-10-50-2\" class=\"xref\">274-10-50-2</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><tr><td class=\"entry\"><a href=\"/asc/274/10/#274-10-55-11\" class=\"xref\">274-10-55-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/274/10/#274-10-65-1\" class=\"xref\">274-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n274-10-50-2 | Amended | Accounting Standards Update No. 2016-02 | 02/25/2016 |\n274-10-55…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0f0d880b53f21e03d5bfad7daa16dc7572eded11142f3a9b5a32ec2ee674fa8","downloaded_from":"2026-09-09T23:21:27.622Z","last_downloaded_at":"2026-09-09T23:21:27.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480062","source_sha256":"eaf9e19f31d336be7228ac211e3e4cadcf121180563f3fcbfe525d898cdf22e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1051ffdba28335795c7705fe4d7e3c14d274a8f0056394ae49d5230730534ee9","downloaded_from":"2026-09-09T23:21:27.622Z","last_downloaded_at":"2026-09-09T23:21:27.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480062","source_sha256":"eaf9e19f31d336be7228ac211e3e4cadcf121180563f3fcbfe525d898cdf22e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9940d9988ec86803673f45d1985146bae3d273049c49bdba20d5c41e28a7ca80","downloaded_from":"2026-09-09T23:21:27.622Z","last_downloaded_at":"2026-09-09T23:21:27.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480062","source_sha256":"eaf9e19f31d336be7228ac211e3e4cadcf121180563f3fcbfe525d898cdf22e7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9940d9988ec86803673f45d1985146bae3d273049c49bdba20d5c41e28a7ca80","downloaded_from":"2026-09-09T23:21:27.622Z","last_downloaded_at":"2026-09-09T23:21:27.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480062","source_sha256":"eaf9e19f31d336be7228ac211e3e4cadcf121180563f3fcbfe525d898cdf22e7"}}