# ASC 350-20-00: Intangibles—Goodwill and Other — Goodwill — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 350-20-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/350/20/#00-status)

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##### [350-20-00-1](https://asc.understandingaccounting.org/asc/350/20/#350-20-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6797617-128417"><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/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/f/#formation-date" class="term" title="The formation date of a joint venture is the date on which an entity initially meets the definition of a joint venture, which is not necessarily the legal entity formation date. The formation date is the measurement date for the formation transaction. If multiple arrangements are accounted for as a single transaction that establishes the formation of a joint venture, the formation date is the measurement date for all arrangements that form part of the single formation transaction."><span>Formation Date</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#private-company" class="term" title="An entity other than a public business entity, a not-for-profit entity, or an employee benefit plan within the scope of Topics 960 through 965 on plan accounting."><span>Private Company</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#securities-and-exchange-commission-sec-filer" class="term" title="An entity that is required to file or furnish its financial statements with either of the following: The Securities and Exchange Commission (SEC) With respect to an entity subject to Section 12(i) of the Securities Exchange Act of 1934, as amended, the appropriate agency under that Section. Financial statements for other entities that are not otherwise SEC filers whose financial statements are included in a submission by another SEC filer are not included within this definition."><span>Securities and Exchange Commission (SEC) Filer</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><strong class="ph b">Variable Interest Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-1" class="xref">350-20-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-2" class="xref">350-20-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-2" class="xref">350-20-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-3" class="xref">350-20-05-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4" class="xref">350-20-05-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4" class="xref">350-20-05-4 through 05-6</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4A" class="xref">350-20-05-4A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4A" class="xref">350-20-05-4A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4A" class="xref">350-20-05-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-4B" class="xref">350-20-05-4B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-5" class="xref">350-20-05-5 through 05-6</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-5" class="xref">350-20-05-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-05-5A" class="xref">350-20-05-5A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-2" class="xref">350-20-15-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-2" class="xref">350-20-15-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-2A" class="xref">350-20-15-2A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-3" class="xref">350-20-15-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-3A" class="xref">350-20-15-3A through 15-5</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-3A" class="xref">350-20-15-3A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-3A" class="xref">350-20-15-3A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-4" class="xref">350-20-15-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-4" class="xref">350-20-15-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-4" class="xref">350-20-15-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-4A" class="xref">350-20-15-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-5" class="xref">350-20-15-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-15-6" class="xref">350-20-15-6</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-25-1" class="xref">350-20-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-25-1" class="xref">350-20-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-1" class="xref">350-20-35-1 through 35-3</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-3" class="xref">350-20-35-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-3A" class="xref">350-20-35-3A through 35-3G</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-3B" class="xref">350-20-35-3B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-3D" class="xref">350-20-35-3D through 35-4</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-6" class="xref">350-20-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-6" class="xref">350-20-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-7" class="xref">350-20-35-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-8" class="xref">350-20-35-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-8A" class="xref">350-20-35-8A through 35-11</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-8A" class="xref">350-20-35-8A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-8A" class="xref">350-20-35-8A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-8B" class="xref">350-20-35-8B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-14" class="xref">350-20-35-14 through 35-21</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-14" class="xref">350-20-35-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-25" class="xref">350-20-35-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-25" class="xref">350-20-35-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-26" class="xref">350-20-35-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-29" class="xref">350-20-35-29</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-30" class="xref">350-20-35-30</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-30" class="xref">350-20-35-30</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-30" class="xref">350-20-35-30</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-34" class="xref">350-20-35-34</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-39A" class="xref">350-20-35-39A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-41" class="xref">350-20-35-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-45" class="xref">350-20-35-45</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-48" class="xref">350-20-35-48</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-51" class="xref">350-20-35-51</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-52" class="xref">350-20-35-52 through 35-57</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#35-subsequent-measurement" class="xref">350-20-35-57</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-57A" class="xref">350-20-35-57A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-57A" class="xref">350-20-35-57A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-60" class="xref">350-20-35-60</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-62" class="xref">350-20-35-62</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-62" class="xref">350-20-35-62 through 35-82</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-63" class="xref">350-20-35-63</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-63" class="xref">350-20-35-63</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-63" class="xref">350-20-35-63</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-65" class="xref">350-20-35-65 through 35-67</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-73" class="xref">350-20-35-73</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-79" class="xref">350-20-35-79</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-81" class="xref">350-20-35-81</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-35-83" class="xref">350-20-35-83 through 35-86</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-1" class="xref">350-20-40-1 through 40-7</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-2" class="xref">350-20-40-2 through 40-7</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-7" class="xref">350-20-40-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-8" class="xref">350-20-40-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-8" class="xref">350-20-40-8</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-9" class="xref">350-20-40-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-40-9" class="xref">350-20-40-9</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-45-3" class="xref">350-20-45-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-45-4" class="xref">350-20-45-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-45-4" class="xref">350-20-45-4 through 45-7</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-45-6" class="xref">350-20-45-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-1A" class="xref">350-20-50-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-2" class="xref">350-20-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-2" class="xref">350-20-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-3" class="xref">350-20-50-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-3A" class="xref">350-20-50-3A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-3B" class="xref">350-20-50-3B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-4" class="xref">350-20-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-4" class="xref">350-20-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-4" class="xref">350-20-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-4" class="xref">350-20-50-4 through 50-7</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-6" class="xref">350-20-50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-7" class="xref">350-20-50-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-50-7" class="xref">350-20-50-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-3" class="xref">350-20-55-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-7" class="xref">350-20-55-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-10" class="xref">350-20-55-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-12" class="xref">350-20-55-12 through 55-17</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-13" class="xref">350-20-55-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-19" class="xref">350-20-55-19 through 55-26</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-20" class="xref">350-20-55-20</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-23A" class="xref">350-20-55-23A through 55-23D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-25" class="xref">350-20-55-25</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-26" class="xref">350-20-55-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-26" class="xref">350-20-55-26</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-55-27" class="xref">350-20-55-27 through 55-29</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-1" class="xref">350-20-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-08/" class="xref">Accounting Standards Update No. 2011-08</a></td><td class="entry">09/15/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-2" class="xref">350-20-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-2" class="xref">350-20-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-06/" class="xref">Accounting Standards Update No. 2019-06</a></td><td class="entry">05/30/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-2" class="xref">350-20-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-2" class="xref">350-20-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-02/" class="xref">Accounting Standards Update No. 2014-02</a></td><td class="entry">01/16/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-3" class="xref">350-20-65-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-3" class="xref">350-20-65-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-10/" class="xref">Accounting Standards Update No. 2019-10</a></td><td class="entry">11/15/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-3" class="xref">350-20-65-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-9955297D-EC26-4195-B153-D7861728A42E.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-04 (PDF)</a></td><td class="entry">03/06/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-3" class="xref">350-20-65-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/350/20/#350-20-65-4" class="xref">350-20-65-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-03/" class="xref">Accounting Standards Update No. 2021-03</a></td><td class="entry">03/30/2021</td></tr></tbody></table>