{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-10-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\" id=\"SL6955237-166755\"><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=\"/asc/340/10/#340-10-S99-2\" class=\"xref\">340-10-S99-2</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/340/10/#340-10-S99-2\" class=\"xref\">340-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-22/\" class=\"xref\">Accounting Standards Update No. 2010-22</a></td><td class=\"entry\">08/19/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n340-10-S99-2 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n340-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3a99568c949540160d30989cba599e54f0f06a65707072815a070c9f70d8600","downloaded_from":"2026-09-09T23:54:45.903Z","last_downloaded_at":"2026-09-09T23:54:45.903Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480551","source_sha256":"30b286462343e62a74e0a603ee2710c957a1f81a8225d3a4ae01bde93ba21cbd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae1a966b67bd7c038ece8928476b71e367015d7dc6e6abb2406e7bdd50f925e6","downloaded_from":"2026-09-09T23:54:45.903Z","last_downloaded_at":"2026-09-09T23:54:45.903Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480551","source_sha256":"30b286462343e62a74e0a603ee2710c957a1f81a8225d3a4ae01bde93ba21cbd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f028dda54e17c1e4f05b650b070d70bd887e9f82a7ee01d614086c46b93761","downloaded_from":"2026-09-09T23:54:45.903Z","last_downloaded_at":"2026-09-09T23:54:45.903Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480551","source_sha256":"30b286462343e62a74e0a603ee2710c957a1f81a8225d3a4ae01bde93ba21cbd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f028dda54e17c1e4f05b650b070d70bd887e9f82a7ee01d614086c46b93761","downloaded_from":"2026-09-09T23:54:45.903Z","last_downloaded_at":"2026-09-09T23:54:45.903Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480551","source_sha256":"30b286462343e62a74e0a603ee2710c957a1f81a8225d3a4ae01bde93ba21cbd"}}