{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#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":"310","topic_title":"Receivables","subtopic":"310-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-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=\"SL5311990-161639\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><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></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-S50-2\" class=\"xref\">310-10-S50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-S99-1\" class=\"xref\">310-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-S99-4\" class=\"xref\">310-10-S99-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-S99-4\" class=\"xref\">310-10-S99-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a></td><td class=\"entry\">08/24/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n310-10-S50-2 | Amended | Accounting Standards Update No. 2009-07 | 09/15/2009 |\n310-10-S99-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a162311e6f0ae30b88b0dd51f9cc557405cfe3b0c770698ee47c9611e7f8163","downloaded_from":"2026-09-09T23:25:21.408Z","last_downloaded_at":"2026-09-09T23:25:21.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480604","source_sha256":"5d7b4f42f3f71cecc910407c5077b34ccd6ff0156788b45c96db5b79e3a8bbe4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27670dd9fcb94eb3581a3931ac8f5c0929a38a003656d90ae3752bfbd1958d2a","downloaded_from":"2026-09-09T23:25:21.408Z","last_downloaded_at":"2026-09-09T23:25:21.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480604","source_sha256":"5d7b4f42f3f71cecc910407c5077b34ccd6ff0156788b45c96db5b79e3a8bbe4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7d8d82dc5e70a4020dea3eec623e16f84d6e126bc875483b98f1e62e89a0807","downloaded_from":"2026-09-09T23:25:21.408Z","last_downloaded_at":"2026-09-09T23:25:21.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480604","source_sha256":"5d7b4f42f3f71cecc910407c5077b34ccd6ff0156788b45c96db5b79e3a8bbe4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7d8d82dc5e70a4020dea3eec623e16f84d6e126bc875483b98f1e62e89a0807","downloaded_from":"2026-09-09T23:25:21.408Z","last_downloaded_at":"2026-09-09T23:25:21.408Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480604","source_sha256":"5d7b4f42f3f71cecc910407c5077b34ccd6ff0156788b45c96db5b79e3a8bbe4"}}