{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/420/10/#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":"420","topic_title":"Exit or Disposal Cost Obligations","subtopic":"420-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"420-10-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\" id=\"SL27045263-161644\"><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/420/10/#420-10-S99-1\" class=\"xref\">420-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/420/10/#420-10-S99-2\" class=\"xref\">420-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n420-10-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n420-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4521f7be341ac4d55f05a34bf45172989af35ceda4b54f1beca28a6201a9024b","downloaded_from":"2026-09-10T00:23:14.250Z","last_downloaded_at":"2026-09-10T00:23:14.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479944","source_sha256":"55e4c7d06dd755a21e40f6fae882e4c350bce6e023f4f5656bc3444d7b782ec9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae39d1ee7aecf45fbf31e7f6bca1d4cb4abfac246ab605c90584808ace98c85e","downloaded_from":"2026-09-10T00:23:14.250Z","last_downloaded_at":"2026-09-10T00:23:14.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479944","source_sha256":"55e4c7d06dd755a21e40f6fae882e4c350bce6e023f4f5656bc3444d7b782ec9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4c0349086797940c0e230ec20a10d111bd80fbc68c77f6699eac0547e31ae69","downloaded_from":"2026-09-10T00:23:14.250Z","last_downloaded_at":"2026-09-10T00:23:14.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479944","source_sha256":"55e4c7d06dd755a21e40f6fae882e4c350bce6e023f4f5656bc3444d7b782ec9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4c0349086797940c0e230ec20a10d111bd80fbc68c77f6699eac0547e31ae69","downloaded_from":"2026-09-10T00:23:14.250Z","last_downloaded_at":"2026-09-10T00:23:14.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479944","source_sha256":"55e4c7d06dd755a21e40f6fae882e4c350bce6e023f4f5656bc3444d7b782ec9"}}