# ASC 310-962-00: Receivables — Plan Accounting—Defined Contribution Pension Plans — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/962/#00-status)

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## ASC 310-962-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/310/962/#00-status)

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##### [310-962-00-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL6967702-161495"><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/310/962/#310-962-35-2" class="xref">962-310-35-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-25/" class="xref">Accounting Standards Update No. 2010-25</a></td><td class="entry">09/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/962/#310-962-45-2" class="xref">962-310-45-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-25/" class="xref">Accounting Standards Update No. 2010-25</a></td><td class="entry">09/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/962/#310-962-50-1" class="xref">962-310-50-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-25/" class="xref">Accounting Standards Update No. 2010-25</a></td><td class="entry">09/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/962/#310-962-65-1" class="xref">962-310-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-25/" class="xref">Accounting Standards Update No. 2010-25</a></td><td class="entry">09/28/2010</td></tr></tbody></table>