# ASC 305-954-00: Cash and Cash Equivalents — Health Care Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/305/954/#00-status)

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## ASC 305-954-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/305/954/#00-status)

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##### [305-954-00-1](https://asc.understandingaccounting.org/asc/305/954/#305-954-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649869-165476"><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"><strong class="ph b">Donor-Imposed Restriction</strong></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Superseded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><tr><td class="entry"><strong class="ph b">Donor-Imposed Restriction</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</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/305/954/#305-954-05-1" class="xref">954-305-05-1</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Superseded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><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-15-1" class="xref">954-305-15-1</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Superseded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><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-1" class="xref">954-305-45-1</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><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-1" class="xref">954-305-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-1" class="xref">954-305-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-3" class="xref">954-305-45-3</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><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-3" class="xref">954-305-45-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/305/954/#305-954-45-4" class="xref">954-305-45-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr></tbody></table>