{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/326/20/#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":"326","topic_title":"Financial Instruments—Credit Losses","subtopic":"326-20","subtopic_title":"Measured at Amortized Cost","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"326-20-00-1","para":"00-1","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\" id=\"SL82896622-210441\"><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=\"/glossary/a/#amortized-cost-basis\" class=\"term\" title=\"The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments.\"><span>Amortized Cost Basis</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#class-of-financing-receivable\" class=\"term\" title=\"A group of financing receivables determined on the basis of both of the following:Risk characteristics of the financing receivableAn entity's method for monitoring and assessing credit risk.See paragraphs 326-20-55-11326-20-55-12326-20-55-13326-20-55-14 and 326-20-50-3.\"><span>Class of Financing Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract-asset\" class=\"term\" title=\"An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance).\"><span>Contract Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-quality-indicator\" class=\"term\" title=\"A statistic about the credit quality of a financial asset.\"><span>Credit Quality Indicator</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#current-assets\" class=\"term\" title=\"Current assets is used to designate cash and other assets or resources commonly identified as those that are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business. See paragraphs 210-10-45-1210-10-45-2210-10-45-3210-10-45-4.\"><span>Current Assets</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-statements-are-available-to-be-issued\" class=\"term\" title=\"Financial statements are considered available to be issued when they are complete in a form and format that complies with GAAP and all approvals necessary for issuance have been obtained, for example, from management, the board of directors, and/or significant shareholders. The process involved in creating and distributing the financial statements will vary depending on an entity's management and corporate governance structure as well as statutory and regulatory requirements.\"><span>Financial Statements Are Available to Be Issued</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financing-receivable\" class=\"term\" title=\"A financing arrangement that has both of the following characteristics: It represents a contractual right to receive money in either of the following ways: On demand On fixed or determinable dates. It is recognized as an asset in the entity's statement of financial position. See paragraphs 310-10-55-13310-10-55-14310-10-55-15 for more information on the definition of financing receivable, including a list of items that are excluded from the definition (for example, debt securities).\"><span>Financing Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#freestanding-contract\" class=\"term\" title=\"A freestanding contract is entered into either: Separate and apart from any of the entity's other financial instruments or equity transactions In conjunction with some other transaction and is legally detachable and separately exercisable.\"><span>Freestanding Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease-term\" class=\"term\" title=\"The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor.\"><span>Lease Term</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lessee\" class=\"term\" title=\"An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessee</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lessor\" class=\"term\" title=\"An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessor</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#line-of-credit-arrangement\" class=\"term\" title=\"A line-of-credit or revolving-debt arrangement is an agreement that provides the borrower with the option to make multiple borrowings up to a specified maximum amount, to repay portions of previous borrowings, and to then reborrow under the same contract. Line-of-credit and revolving-debt arrangements may include both amounts drawn by the debtor (a debt instrument) and a commitment by the creditor to make additional amounts available to the debtor under predefined terms (a loan commitment).\"><span>Line of Credit Arrangement</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#loan\" class=\"term\" title=\"A contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include but are not limited to accounts receivable (with terms exceeding one year) and notes receivable.\"><span>Loan</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#loan-commitment\" class=\"term\" title=\"Loan commitments are legally binding commitments to extend credit to a counterparty under certain prespecified terms and conditions. They have fixed expiration dates and may either be fixed-rate or variable-rate. Loan commitments can be either of the following: Revolving (in which the amount of the overall commitment is reestablished upon repayment of previously drawn amounts) Nonrevolving (in which the amount of the overall commitment is not reestablished upon repayment of previously drawn amounts).\"><span>Loan Commitment</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#market-participants\" class=\"term\" title=\"Buyers and sellers in the principal (or most advantageous) market for the asset or liability that have all of the following characteristics: They are independent of each other, that is, they are not related parties, although the price in a related-party transaction may be used as an input to a fair value measurement if the reporting entity has evidence that the transaction was entered into at market terms They are knowledgeable, having a reasonable understanding about the asset or liability and the transaction using all available information, including information that might be obtained through due diligence efforts that are usual and customary They are able to enter into a transaction for the asset or liability They are willing to enter into a transaction for the asset or liability, that is, they are motivated but not forced or otherwise compelled to do so.\"><span>Market Participants</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/o/#operating-cycle\" class=\"term\" title=\"The average time intervening between the acquisition of materials or services and the final cash realization constitutes an operating cycle.\"><span>Operating Cycle</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/o/#orderly-transaction\" class=\"term\" title=\"A transaction that assumes exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities; it is not a forced transaction (for example, a forced liquidation or distress sale).\"><span>Orderly Transaction</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#portfolio-segment\" class=\"term\" title=\"The level at which an entity develops and documents a systematic methodology to determine its allowance for credit losses. See paragraphs 326-20-50-3 and 326-20-55-10.\"><span>Portfolio Segment</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Reinsurance Receivable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Reinsurance Receivable</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#reinsurance-recoverable\" class=\"term\" title=\"All amounts recoverable from reinsurers for paid and unpaid claims and claim settlement expenses, including estimated amounts receivable for unsettled claims, claims incurred but not reported, or policy benefits.\"><span>Reinsurance Recoverable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#related-parties\" class=\"term\" title=\"Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.\"><span>Related Parties</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#standby-letter-of-credit\" class=\"term\" title=\"A letter of credit (or similar arrangement however named or designated) that represents an obligation to the beneficiary on the part of the issuer for any of the following: To repay money borrowed by or advanced to or for the account of the account party To make payment on account of any evidence of indebtedness undertaken by the account party To make payment on account of any default by the account party in the performance of an obligation. A standby letter of credit would not include the following: Commercial letters of credit and similar instruments where the issuing bank expects the beneficiary to draw upon the issuer and which do not guarantee payment of a money obligation A guarantee or similar obligation issued by a foreign branch in accordance with and subject to the limitations of Regulation M of the Federal Reserve Board.\"><span>Standby Letter of Credit</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Troubled Debt Restructuring</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/t/#troubled-debt-restructuring\" class=\"term\" title=\"A restructuring of a debt constitutes a troubled debt restructuring if the creditor for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider.\"><span>Troubled Debt Restructuring</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/u/#underlying-asset\" class=\"term\" title=\"An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset.\"><span>Underlying Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</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=\"/asc/326/20/#326-20-05-1\" class=\"xref\">326-20-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-05-1\" class=\"xref\">326-20-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-15-1\" class=\"xref\">326-20-15-1 through 15-3</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-15-2\" class=\"xref\">326-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-15-2\" class=\"xref\">326-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-15-3\" class=\"xref\">326-20-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-19/\" class=\"xref\">Accounting Standards Update No. 2018-19</a></td><td class=\"entry\">11/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-1\" class=\"xref\">326-20-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-1\" class=\"xref\">326-20-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-30-1\" class=\"xref\">326-20-30-1 through 30-15</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4\" class=\"xref\">326-20-30-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4\" class=\"xref\">326-20-30-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4\" class=\"xref\">326-20-30-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4A\" class=\"xref\">326-20-30-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4A\" class=\"xref\">326-20-30-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-4A\" class=\"xref\">326-20-30-4A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-5\" class=\"xref\">326-20-30-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-5\" class=\"xref\">326-20-30-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-5A\" class=\"xref\">326-20-30-5A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-6\" class=\"xref\">326-20-30-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-6\" class=\"xref\">326-20-30-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-6A\" class=\"xref\">326-20-30-6A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-30-10A\" class=\"xref\">326-20-30-10A through 30-10H</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-12\" class=\"xref\">326-20-30-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-13\" class=\"xref\">326-20-30-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-11/\" class=\"xref\">Accounting Standards Update No. 2019-11</a></td><td class=\"entry\">11/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-30-13A\" class=\"xref\">326-20-30-13A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-11/\" class=\"xref\">Accounting Standards Update No. 2019-11</a></td><td class=\"entry\">11/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-1\" class=\"xref\">326-20-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-35-1\" class=\"xref\">326-20-35-1 through 35-10</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-4\" class=\"xref\">326-20-35-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-4\" class=\"xref\">326-20-35-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-5\" class=\"xref\">326-20-35-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-6\" class=\"xref\">326-20-35-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-11/\" class=\"xref\">Accounting Standards Update No. 2019-11</a></td><td class=\"entry\">11/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-6\" class=\"xref\">326-20-35-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-7\" class=\"xref\">326-20-35-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-8\" class=\"xref\">326-20-35-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-8\" class=\"xref\">326-20-35-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-8A\" class=\"xref\">326-20-35-8A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-8A\" class=\"xref\">326-20-35-8A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-35-9\" class=\"xref\">326-20-35-9</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-45-1\" class=\"xref\">326-20-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-45-1\" class=\"xref\">326-20-45-1 through 45-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-45-5\" class=\"xref\">326-20-45-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-45-5\" class=\"xref\">326-20-45-5</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-1\" class=\"xref\">326-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-50-1\" class=\"xref\">326-20-50-1 through 50-22</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-50-3A\" class=\"xref\">326-20-50-3A through 50-3D</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-50-4\" class=\"xref\">326-20-50-4 through 50-12</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-4\" class=\"xref\">326-20-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-50-6\" class=\"xref\">326-20-50-6 through 50-7</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-6\" class=\"xref\">326-20-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-6A\" class=\"xref\">326-20-50-6A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-7\" class=\"xref\">326-20-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-11\" class=\"xref\">326-20-50-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-12A\" class=\"xref\">326-20-50-12A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-12B\" class=\"xref\">326-20-50-12B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-50-13\" class=\"xref\">326-20-50-13 through 50-18</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-13\" class=\"xref\">326-20-50-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-13\" class=\"xref\">326-20-50-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-13\" class=\"xref\">326-20-50-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-14\" class=\"xref\">326-20-50-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-16\" class=\"xref\">326-20-50-16</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-19\" class=\"xref\">326-20-50-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-50-20\" class=\"xref\">326-20-50-20</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-1\" class=\"xref\">326-20-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-55-1\" class=\"xref\">326-20-55-1 through 55-85</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-2\" class=\"xref\">326-20-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-5\" class=\"xref\">326-20-55-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-8\" class=\"xref\">326-20-55-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-9\" class=\"xref\">326-20-55-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-17\" class=\"xref\">326-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-17\" class=\"xref\">326-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-55-40A\" class=\"xref\">326-20-55-40A through 55-40Q</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-05/\" class=\"xref\">Accounting Standards Update No. 2025-05</a></td><td class=\"entry\">07/30/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-51\" class=\"xref\">326-20-55-51</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-89572DCE-6C59-4CB9-AA28-04A1C327DADA.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2025-05 (PDF)</a></td><td class=\"entry\">06/20/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-52\" class=\"xref\">326-20-55-52</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-79\" class=\"xref\">326-20-55-79</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-79\" class=\"xref\">326-20-55-79</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/326/20/#326-20-55-81\" class=\"xref\">326-20-55-81</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-55-83\" class=\"xref\">326-20-55-83 through 55-85</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/326/20/#326-20-55-86\" class=\"xref\">326-20-55-86 through 55-90</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-11/\" class=\"xref\">Accounting Standards Update No. 2019-11</a></td><td class=\"entry\">11/26/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to 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