{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/942/#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":"405-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-942-00-1","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=\"SL51571066-128560\"> <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/405/942/#405-942-50-1\" class=\"xref\">942-405-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-02 (PDF)</a> </td> <td class=\"entry\">02/02/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/405/942/#405-942-50-1\" class=\"xref\">942-405-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a> </td> <td class=\"entry\">03/17/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-405-50-1 | Amended | Maintenance Update 2018-02 | 02/02/2018 |\n942-405-50-1 | Amende…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dfee8bd6d1b0afef7de509c638256e6ca99f9d8bd6b35755f359cee2da31fe8","downloaded_from":"2026-09-10T00:18:26.642Z","last_downloaded_at":"2026-09-10T00:18:26.642Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478192","source_sha256":"f9b3d70e7e0966010f0ccc38dda26ea921c73e7272e55ac79b28d8bfb0b92722"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0fa16b1876e724311d98493cc8219815c41518686f141d6bc276e315da06e1f","downloaded_from":"2026-09-10T00:18:26.642Z","last_downloaded_at":"2026-09-10T00:18:26.642Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478192","source_sha256":"f9b3d70e7e0966010f0ccc38dda26ea921c73e7272e55ac79b28d8bfb0b92722"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d158c4e68e1f4c3f7f4a8f87e17fd073c6b676ca65772ebe258566870a74e438","downloaded_from":"2026-09-10T00:18:26.642Z","last_downloaded_at":"2026-09-10T00:18:26.642Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478192","source_sha256":"f9b3d70e7e0966010f0ccc38dda26ea921c73e7272e55ac79b28d8bfb0b92722"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d158c4e68e1f4c3f7f4a8f87e17fd073c6b676ca65772ebe258566870a74e438","downloaded_from":"2026-09-10T00:18:26.642Z","last_downloaded_at":"2026-09-10T00:18:26.642Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478192","source_sha256":"f9b3d70e7e0966010f0ccc38dda26ea921c73e7272e55ac79b28d8bfb0b92722"}}