# ASC 305-942-00: Cash and Cash Equivalents — Financial Services—Depository and Lending — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/305/942/#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): 2026-09-09T23:24:02.436Z to 2026-09-09T23:24:02.436Z Record version: sha256:043670045e416268f90b537181a656518bf5cc20a5dff729300fe2ae98f18d59 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 305-942-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/305/942/#00-status) SEC content: no ##### [305-942-00-1](https://asc.understandingaccounting.org/asc/305/942/#305-942-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:24:02.436Z to 2026-09-09T23:24:02.436Z Record version: sha256:ec288500bf8c7786fc39681e0472db1bee5ad1c1bb31612ca98a9129ebd72ef9 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
942-305-05-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
942-305-05-2SupersededMaintenance Update 2017-21 (PDF)12/22/2017
942-305-15-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
942-305-45-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017
942-305-50-1SupersededMaintenance Update 2017-21 (PDF)12/22/2017