# ASC 405-10-S00: Liabilities — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

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

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## ASC 405-10-S00: SEC 00 Status

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

SEC content: yes

##### [405-10-S00-1](https://asc.understandingaccounting.org/asc/405/10/#405-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<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><tbody><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-S99-1" class="xref">405-10-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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></tbody></table>