# ASC 305-10-00: Cash and Cash Equivalents — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/305/10/#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): 2026-09-09T23:23:45.283Z to 2026-09-09T23:23:45.283Z Record version: sha256:27ddd0458ce9a1cba2719e4d4c6ff3266172f322efb21394960629b8e151d793 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/305/10/#00-status) SEC content: no ##### [305-10-00-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:23:45.283Z to 2026-09-09T23:23:45.283Z Record version: sha256:210e3e958e300af5e3e76df59d93c9bb0ae64fcce21cfa9bcd54015b42c89c98 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
CashSupersededMaintenance Update 2017-21 (PDF)12/22/2017
Cash and Cash EquivalentsSupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-05-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-15-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-15-2SupersededMaintenance Update 2017-21 (PDF)12/22/2017
Check output number.305-10-55-1SupersededAccounting Standards Update No. 2012-0410/01/2012