# ASC 350-50-00: Intangibles—Goodwill and Other — Website Development Costs — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/50/#00-status)

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## ASC 350-50-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/350/50/#00-status)

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##### [350-50-00-1](https://asc.understandingaccounting.org/asc/350/50/#350-50-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table"><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/350/50/#350-50-05-1" class="xref">350-50-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-06/" class="xref">Accounting Standards Update No. 2025-06</a></td><td class="entry">09/18/2025</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/50/#350-50-15-1" class="xref">350-50-15-1 through 15-3</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-06/" class="xref">Accounting Standards Update No. 2025-06</a></td><td class="entry">09/18/2025</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/50/#350-50-25-1" class="xref">350-50-25-1 through 25-17</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-06/" class="xref">Accounting Standards Update No. 2025-06</a></td><td class="entry">09/18/2025</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/350/50/#350-50-55-1" class="xref">350-50-55-1 through 55-9</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-06/" class="xref">Accounting Standards Update No. 2025-06</a></td><td class="entry">09/18/2025</td></tr></tbody></table>