{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/#55-implementation-guidance-and-illustrations","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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-10","subtopic_title":"Overall","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2012-04</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c1f09ba5d18a71626026772aeb5a0c9011c0b4709065dceab6f508bdc187b0","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a234ab177ebb1d35442eb96b2a8b329f29db44a63f3edb7b6669b200ef9dc24a","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab38ff5711d0e934b08b89080031c3334ce6f2b0469095841fbec4a0f0e2b7a","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab38ff5711d0e934b08b89080031c3334ce6f2b0469095841fbec4a0f0e2b7a","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}}