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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Cash Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Cash and Cash Equivalents Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Check output number.305-10-05-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Check output number.305-10-15-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Check output number.305-10-15-2 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Check output number.305-10-55-1 Superseded Accounting Standards Update No. 2012-04 10/01/2012
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
305-10-S50-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
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Paragraph Action Accounting Standards Update Date
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946-305-15-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Donor-Imposed Restriction Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
Donor-Imposed Restriction Added Accounting Standards Update No. 2016-14 08/18/2016
954-305-05-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
954-305-15-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
954-305-45-1 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
954-305-45-1 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-305-45-1 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-305-45-3 Superseded Maintenance Update 2017-21 (PDF) 12/22/2017
954-305-45-3 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-305-45-4 Superseded Accounting Standards Update No. 2016-14 08/18/2016
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requirements."],"categories":["Presentation","Industry-specific"],"audience_level":"introductory","student_note":"This subtopic is an empty shell — all of its paragraphs were superseded by Maintenance Update 2017-21 and ASU 2016-14, so citing it as live authority is the classic mistake; look instead to Topic 305 generally and to Topic 954 (especially 954-210 for balance sheet classification of assets limited as to use).","related_topics":["305","954","954-210","958-210","230"],"key_concepts":["superseded guidance","health care entities","cash and cash equivalents","limited-use assets","industry 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retrieval timestamps"}},{"number":"225-954","title":"Health Care Entities","topic_title":"Income Statement","score":0.8247,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adaf3600c6ee0094e5dc86de420cd730390d8919bae6c63a0d3c597d1b33b2a9","downloaded_from":"2026-09-09T23:10:39.099Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-946","title":"Financial Services—Investment Companies","topic_title":"Cash and Cash 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Because no recognition, measurement, or disclosure requirements remain, practitioners must look elsewhere: ASC 230 for the definition of cash equivalents, statement of cash flows presentation, and restricted cash (ASU 2016-18); ASC 210 for balance sheet classification; and the industry topics themselves (942-305 for bank reserve balances, 946 for investment company statements, 954 for health care presentation). The key takeaway is that Maintenance Updates are non-substantive cleanup — the superseded paragraph numbers are retained only for reference continuity and impose no requirements, so the deletions relocated guidance rather than changed accounting.","concepts":["cash and cash equivalents","superseded guidance","restricted cash","balance sheet classification","statement of cash flows","industry-specific subtopics","codification paragraph numbering continuity"],"categories":["Presentation","Cash flows","Industry-specific","Transition and effective dates"],"level":"introductory","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cde03fc45a18d31e2f85326b1fbf25e94c588497aefdbfe45f7e2e1ea231183","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}