# ASC 405-942-00: Liabilities — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/942/#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): 2026-09-10T00:18:26.642Z to 2026-09-10T00:18:26.642Z

Record version: sha256:d158c4e68e1f4c3f7f4a8f87e17fd073c6b676ca65772ebe258566870a74e438

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 405-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/405/942/#00-status)

SEC content: no

##### [405-942-00-1](https://asc.understandingaccounting.org/asc/405/942/#405-942-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:18:26.642Z to 2026-09-10T00:18:26.642Z

Record version: sha256:8dfee8bd6d1b0afef7de509c638256e6ca99f9d8bd6b35755f359cee2da31fe8

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="SL51571066-128560"><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/405/942/#405-942-50-1" class="xref">942-405-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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></tbody></table>