# ASC 405-10-00: Liabilities — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/10/#00-status)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:13:36.711Z to 2026-09-10T00:13:36.711Z

Record version: sha256:6577d4dc0436f891d774e3adf8e5a91a3debaf55d6ecc7d79455fccaebd24842

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 405-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/405/10/#00-status)

SEC content: no

##### [405-10-00-1](https://asc.understandingaccounting.org/asc/405/10/#405-10-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:13:36.711Z to 2026-09-10T00:13:36.711Z

Record version: sha256:7c7f9c3b362d404a50a0933dede7d2c6cfe87ccf6f3b526f283d01e120f28840

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51653034-203221"><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/405/10/#405-10-05-1" class="xref">405-10-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>