{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/10/#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":"405","topic_title":"Liabilities","subtopic":"405-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-10-00-1","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=\"SL51653034-203221\"> <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/405/10/#405-10-05-1\" class=\"xref\">405-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2022-04/\" class=\"xref\">Accounting Standards Update No. 2022-04</a> </td> <td class=\"entry\">09/29/2022</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/405/10/#405-10-05-1\" class=\"xref\">405-10-05-1</a> </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\"> <a href=\"/asc/405/10/#405-10-05-2\" class=\"xref\">405-10-05-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-04/\" class=\"xref\">Accounting Standards Update No. 2023-04</a> </td> <td class=\"entry\">08/03/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/405/10/#405-10-05-2\" class=\"xref\">405-10-05-2</a> </td> <td class=\"entry\">Amended</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n405-10-05-1 | Amended | Accounting Standards Update No. 2022-04 | 09/29/2022 |\n405-10-05…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c7f9c3b362d404a50a0933dede7d2c6cfe87ccf6f3b526f283d01e120f28840","downloaded_from":"2026-09-10T00:13:36.711Z","last_downloaded_at":"2026-09-10T00:13:36.711Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482531","source_sha256":"d6ef3fc29aa741f7c3078473f90a20e4b382268bb3793b3f7fdc38aec16eacfa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9ecbe5d1724972d466faccb1197312d198867451493e5a33aba4ca99a650987","downloaded_from":"2026-09-10T00:13:36.711Z","last_downloaded_at":"2026-09-10T00:13:36.711Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482531","source_sha256":"d6ef3fc29aa741f7c3078473f90a20e4b382268bb3793b3f7fdc38aec16eacfa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6577d4dc0436f891d774e3adf8e5a91a3debaf55d6ecc7d79455fccaebd24842","downloaded_from":"2026-09-10T00:13:36.711Z","last_downloaded_at":"2026-09-10T00:13:36.711Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482531","source_sha256":"d6ef3fc29aa741f7c3078473f90a20e4b382268bb3793b3f7fdc38aec16eacfa"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6577d4dc0436f891d774e3adf8e5a91a3debaf55d6ecc7d79455fccaebd24842","downloaded_from":"2026-09-10T00:13:36.711Z","last_downloaded_at":"2026-09-10T00:13:36.711Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482531","source_sha256":"d6ef3fc29aa741f7c3078473f90a20e4b382268bb3793b3f7fdc38aec16eacfa"}}