{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/50/#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":"405-50","subtopic_title":"Liabilities—Supplier Finance Programs","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-50-00-1","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=\"SL9154729-162234\"><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/405/50/#405-50-05-1\" class=\"xref\">405-50-05-1</a></td><td class=\"entry\">Added</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/405/50/#405-50-10-1\" class=\"xref\">405-50-10-1</a></td><td class=\"entry\">Added</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/405/50/#405-50-10-2\" class=\"xref\">405-50-10-2</a></td><td class=\"entry\">Added</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/405/50/#405-50-15-1\" class=\"xref\">405-50-15-1 through 15-4</a></div></td><td class=\"entry\">Added</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/405/50/#405-50-50-1\" class=\"xref\">405-50-50-1 through 50-4</a></div></td><td class=\"entry\">Added</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/405/50/#405-50-55-1\" class=\"xref\">405-50-55-1 through 55-5</a></div></td><td class=\"entry\">Added</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/405/50/#405-50-65-1\" class=\"xref\">405-50-65-1</a></td><td class=\"entry\">Added</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n405-50-05-1 | Added | Accounting Standards Update No. 2022-04 | 09/29/2022 |\n405-50-10-1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e75694c86a661991fafb4a6af40df2a565aa83749bcc04a7eaaddf111ea1a54","downloaded_from":"2026-09-10T00:15:18.657Z","last_downloaded_at":"2026-09-10T00:15:18.657Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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