# ASC 340-10-S00: Other Assets and Deferred Costs — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#sec-00-status)

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## ASC 340-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/340/10/#sec-00-status)

SEC content: yes

##### [340-10-S00-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6955237-166755"><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/340/10/#340-10-S99-2" class="xref">340-10-S99-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-22/" class="xref">Accounting Standards Update No. 2010-22</a></td><td class="entry">08/19/2010</td></tr></tbody></table>