# ASC 305-10-S00: Cash and Cash Equivalents — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/10/#sec-00-status)

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## ASC 305-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/305/10/#sec-00-status)

SEC content: yes

##### [305-10-S00-1](https://asc.understandingaccounting.org/asc/305/10/#305-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL116632418-227034"><tbody><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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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></tbody></table>