{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/#sec-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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-S00-1","para":"S00-1","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\" frame=\"all\" id=\"SL116632418-227034\"> <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/305/10/#305-10-S50-1\" class=\"xref\">305-10-S50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n305-10-S50-1 | Superseded | Maintenance Update 2017-21 | 12/22/2017 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:729b058ff41aa14244a8a1d9cf71e7162227c29f5af76a832ba9b14bc7350f11","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f62ac3b081024a8ebcef46c2362c6fad825a9873c0d52653fdf2ad54ff83dbde","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3738288e9e4f1866eac2323661ebe8fc91f66fd2a7e859b58151e1b9f0a7a373","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3738288e9e4f1866eac2323661ebe8fc91f66fd2a7e859b58151e1b9f0a7a373","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}}