{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/450/20/#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":"450","topic_title":"Contingencies","subtopic":"450-20","subtopic_title":"Loss Contingencies","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"450-20-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\" frame=\"all\" id=\"SL5311990-161645\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><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></tr><tr><td class=\"entry\"><a href=\"/asc/450/20/#450-20-S99-1\" class=\"xref\">450-20-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/450/20/#450-20-S99-1\" class=\"xref\">450-20-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n450-20-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n450-20-S99-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4732860757b4b08102469a67cce8d5012771466fcdecd8cd208d1f3c24a8b266","downloaded_from":"2026-09-10T00:27:31.843Z","last_downloaded_at":"2026-09-10T00:27:31.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480254","source_sha256":"a8c653a8cb24994e3576e7af44c5d77bba0f64934c7b850c686ecd7e067d29b2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5a02c97236c16ef09d878129a22115428f6ba30d97061dd561c220c1f061223","downloaded_from":"2026-09-10T00:27:31.843Z","last_downloaded_at":"2026-09-10T00:27:31.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480254","source_sha256":"a8c653a8cb24994e3576e7af44c5d77bba0f64934c7b850c686ecd7e067d29b2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:999cea4d9f33cff1494f54f445d254375b3dc15e818876ced8cbd6f9d63e9d27","downloaded_from":"2026-09-10T00:27:31.843Z","last_downloaded_at":"2026-09-10T00:27:31.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480254","source_sha256":"a8c653a8cb24994e3576e7af44c5d77bba0f64934c7b850c686ecd7e067d29b2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:999cea4d9f33cff1494f54f445d254375b3dc15e818876ced8cbd6f9d63e9d27","downloaded_from":"2026-09-10T00:27:31.843Z","last_downloaded_at":"2026-09-10T00:27:31.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480254","source_sha256":"a8c653a8cb24994e3576e7af44c5d77bba0f64934c7b850c686ecd7e067d29b2"}}