{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/10/#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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-10-00-1","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=\"SL6797573-128535\"><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/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>Acquirer</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#acquisition-by-a-not-for-profit-entity\" class=\"term\" title=\"A transaction or other event in which a not-for-profit acquirer obtains control of one or more nonprofit activities or businesses and initially recognizes their assets and liabilities in the acquirer's financial statements. When applicable guidance in Topic 805 is applied by a not-for-profit entity, the term business combination has the same meaning as this term has for a for-profit entity. Likewise, a reference to business combinations in guidance that links to Topic 805 has the same meaning as a reference to acquisitions by not-for-profit entities.\"><span>Acquisition by a Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#business\" class=\"term\" title=\"Paragraphs 805-10-55-3A805-10-55-4805-10-55-5805-10-55-6 and 805-10-55-8805-10-55-9 define what is considered a business.\"><span>Business</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-01/\" class=\"xref\">Accounting Standards Update No. 2017-01</a></td><td class=\"entry\">01/05/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Conduit Debt Security</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#corporate-joint-venture\" class=\"term\" title=\"A corporation owned and operated by a small group of entities (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a corporate joint venture frequently is to share risks and rewards in developing a new market, product or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A corporate joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a corporate joint venture. The ownership of a corporate joint venture seldom changes, and its stock is usually not traded publicly. A noncontrolling interest held by public ownership, however, does not preclude a corporation from being a corporate joint venture.\"><span>Corporate Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</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-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#environmental-credit\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028818-10-65-1An enforceable right that is acquired, internally generated, granted by a regulatory agency or its designee(s), or received in a nonreciprocal transfer that is not a grant from a regulator or its designee(s) that meets all of the following criteria:Lacks physical substance and is not a financial asset.Is represented to prevent, control, reduce, or remove emissions or other pollution.Is, or previously was, separately transferable in an exchange transaction. If an item is no longer separately transferable in an exchange transaction, an entity must be able to use that item to satisfy an environmental credit obligation to meet this criterion.Is not an income tax credit that may be used to settle an entity’s income tax liability, regardless of whether the entity has a tax liability or intends to use the credit for that purpose.An environmental credit that meets the above criteria may exist in a variety of forms, including (but not limited to) credits, certificates, allowances, and offsets.\"><span>Environmental Credit</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#environmental-credit-obligation\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028818-10-65-1A regulatory compliance obligation arising from existing or enacted laws, statutes, or ordinances represented to prevent, control, reduce, or remove emissions or other pollution that may be settled with environmental credits. Obligations within the scope of Subtopic 410-30 are not environmental credit obligations.\"><span>Environmental Credit Obligation</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#exchange\" class=\"term\" title=\"An exchange (or exchange transaction) is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations.\"><span>Exchange</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</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></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#goodwill\" class=\"term\" title=\"An asset representing the future economic benefits arising from other assets acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation that are not individually identified and separately recognized. For ease of reference, this term also includes the immediate charge recognized by not-for-profit entities in accordance with paragraph 958-805-25-29.\"><span>Goodwill</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#goodwill\" class=\"term\" title=\"An asset representing the future economic benefits arising from other assets acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation that are not individually identified and separately recognized. For ease of reference, this term also includes the immediate charge recognized by not-for-profit entities in accordance with paragraph 958-805-25-29.\"><span>Goodwill</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/h/#hosting-arrangement\" class=\"term\" title=\"In connection with accessing and using software products, an arrangement in which the customer of the software does not currently have possession of the software; rather, the customer accesses and uses the software on an as-needed basis.\"><span>Hosting Arrangement</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#income-taxes\" class=\"term\" title=\"Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.\"><span>Income Taxes</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/j/#joint-venture\" class=\"term\" title=\"An entity owned and operated by a small group of businesses (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a joint venture frequently is to share risks and rewards in developing a new market, product, or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a joint venture. The ownership of a joint venture seldom changes, and its equity interests usually are not traded publicly. A minority public ownership, however, does not preclude an entity from being a joint venture. As distinguished from a corporate joint venture, a joint venture is not limited to corporate entities.\"><span>Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonprofit-activity\" class=\"term\" title=\"An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing benefits, other than goods or services at a profit or profit equivalent, as a fulfillment of an entity's purpose or mission (for example, goods or services to beneficiaries, customers, or members). As with a not-for-profit entity, a nonprofit activity possesses characteristics that distinguish it from a business or a for-profit business entity.\"><span>Nonprofit Activity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Nonpublic Entity</strong> (Def. 1)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Nonpublic Entity</strong> (Def. 3)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Nonpublic Entity</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-28/\" class=\"xref\">Accounting Standards Update No. 2010-28</a></td><td class=\"entry\">12/17/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonreciprocal-transfer\" class=\"term\" title=\"Nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entity's reacquisition of its outstanding stock is an example of a nonreciprocal transfer.\"><span>Nonreciprocal Transfer</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Entity</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Entity</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-28/\" class=\"xref\">Accounting Standards Update No. 2010-28</a></td><td class=\"entry\">12/17/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Variable Interest Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</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/350/10/#350-10-05-1\" class=\"xref\">350-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-1\" class=\"xref\">350-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-1\" class=\"xref\">350-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-2\" class=\"xref\">350-10-05-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3\" class=\"xref\">350-10-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-08/\" class=\"xref\">Accounting Standards Update No. 2023-08</a></td><td class=\"entry\">12/13/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3\" class=\"xref\">350-10-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3\" class=\"xref\">350-10-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a></td><td class=\"entry\">08/29/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3\" class=\"xref\">350-10-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3A\" class=\"xref\">350-10-05-3A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-3A\" class=\"xref\">350-10-05-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/10/#350-10-05-4\" class=\"xref\">350-10-05-4 through 05-7</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-04/\" class=\"xref\">Accounting Standards Update No. 2017-04</a></td><td class=\"entry\">01/26/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-05-5\" class=\"xref\">350-10-05-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-15-3\" class=\"xref\">350-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-15-3\" class=\"xref\">350-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-15-3\" class=\"xref\">350-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-40-1\" class=\"xref\">350-10-40-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/10/#350-10-40-1\" class=\"xref\">350-10-40-1 through 40-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-40-2\" class=\"xref\">350-10-40-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-40-3\" class=\"xref\">350-10-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-08/\" class=\"xref\">Accounting Standards Update No. 2023-08</a></td><td class=\"entry\">12/13/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-60-1\" class=\"xref\">350-10-60-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-65-1\" class=\"xref\">350-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/10/#350-10-65-2\" class=\"xref\">350-10-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-28/\" class=\"xref\">Accounting Standards Update No. 2010-28</a></td><td class=\"entry\">12/17/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquirer | 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