{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/10/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-10-S00-1","para":"S00-1","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\" frame=\"all\" id=\"table_nd2_41y_dyb\"><thead class=\"thead\"><tr><td class=\"entry valignbottom\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry valignbottom\"><strong class=\"ph b\">Action</strong></td><td class=\"entry valignbottom\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry valignbottom\"><strong class=\"ph b\">Date</strong></td></tr></thead><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-S99-1\" class=\"xref\">405-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-02/\" class=\"xref\">Accounting Standards Update No. 2025-02</a></td><td class=\"entry\">03/18/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/405/10/#405-10-S99-1\" class=\"xref\">405-10-S99-1</a></td><td class=\"entry\">Added</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n405-10-S99-1 | Amended | Accounting Standards Update No. 2025-02 | 03/18/2025 |\n405-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79b878e61c0c619f6c8e2e33bdc255f6ada8887653d43cac6c10e1304bff6347","downloaded_from":"2026-09-10T00:13:40.718Z","last_downloaded_at":"2026-09-10T00:13:40.718Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476187","source_sha256":"ce6c9287e575c18f63eb873562e5c7fb2a8b17023011a47b37c92e75187a0f50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0e909a119d281e409121c7081f9a83867636b3f4fa786331b57c1cbd5fd9572","downloaded_from":"2026-09-10T00:13:40.718Z","last_downloaded_at":"2026-09-10T00:13:40.718Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476187","source_sha256":"ce6c9287e575c18f63eb873562e5c7fb2a8b17023011a47b37c92e75187a0f50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd902bdeb6a2ce7ef1b835e06bf0fc3c6c78439a2718def98f31798c22b007ab","downloaded_from":"2026-09-10T00:13:40.718Z","last_downloaded_at":"2026-09-10T00:13:40.718Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476187","source_sha256":"ce6c9287e575c18f63eb873562e5c7fb2a8b17023011a47b37c92e75187a0f50"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd902bdeb6a2ce7ef1b835e06bf0fc3c6c78439a2718def98f31798c22b007ab","downloaded_from":"2026-09-10T00:13:40.718Z","last_downloaded_at":"2026-09-10T00:13:40.718Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476187","source_sha256":"ce6c9287e575c18f63eb873562e5c7fb2a8b17023011a47b37c92e75187a0f50"}}