# ASC 280-10-00: Segment Reporting — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/280/10/#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): 2026-09-09T23:22:33.842Z to 2026-09-09T23:22:33.842Z Record version: sha256:55097038e8d12c302d4c4985a5aead28a0fe2d965c5784a5d797518954e923a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 280-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/280/10/#00-status) SEC content: no ##### [280-10-00-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:22:33.842Z to 2026-09-09T23:22:33.842Z Record version: sha256:a51bec5e9b8a6afcba5a5e2999d671867f78af873bcccef129afea2b0ef1485f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Condensed StatementsAddedAccounting Standards Update No. 2025-1112/08/2025
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Public EntityAmendedMaintenance Update 2014-20 (PDF)09/29/2014
Public EntityAmendedAccounting Standards Update No. 2010-0701/28/2010
280-10-50-1AmendedAccounting Standards Update No. 2014-0905/28/2014
280-10-50-3AmendedAccounting Standards Update No. 2014-0905/28/2014
280-10-50-4AmendedAccounting Standards Update No. 2014-0905/28/2014
280-10-50-17AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-20 through 50-22
AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-22AmendedAccounting Standards Update No. 2015-0101/09/2015
280-10-50-24AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-26A through 50-26C
AddedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-28 through 50-30
AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-28A through 50-28C
AddedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-29AmendedAccounting Standards Update No. 2015-0101/09/2015
280-10-50-30AmendedAccounting Standards Update No. 2015-0101/09/2015
280-10-50-32 through 50-36
AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-50-32AmendedAccounting Standards Update No. 2025-1112/08/2025
280-10-50-32AmendedAccounting Standards Update No. 2015-0101/09/2015
280-10-55-3 through 55-5
AmendedAccounting Standards Update No. 2014-0905/28/2014
280-10-55-7AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-7AmendedAccounting Standards Update No. 2014-0804/10/2014
280-10-55-8AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-9SupersededAccounting Standards Update No. 2023-0711/27/2023
280-10-55-10SupersededAccounting Standards Update No. 2023-0711/27/2023
280-10-55-15A through 55-15G
AddedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-17 through 55-19
AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-17AAddedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-40AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-46 through 55-49
AmendedAccounting Standards Update No. 2023-0711/27/2023
280-10-55-49AmendedAccounting Standards Update No. 2015-0101/09/2015
280-10-55-53 through 55-55
AddedAccounting Standards Update No. 2023-0711/27/2023
280-10-65-1AddedAccounting Standards Update No. 2023-0711/27/2023