{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/460/10/#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":"460","topic_title":"Guarantees","subtopic":"460-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"460-10-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic. <table class=\"asc-table\" id=\"SL124442663-239512\"><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/460/10/#460-10-S50-1\" class=\"xref\">460-10-S50-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a></td><td class=\"entry\">10/22/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/460/10/#460-10-S50-2\" class=\"xref\">460-10-S50-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a></td><td class=\"entry\">10/22/2020</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n460-10-S50-1 | Added | Accounting Standards Update No. 2020-09 | 10/22/2020 |\n460-10-S50…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:406087a586c3ee8cfe5a44dcafce218389532c7bd2d77b51279526d676d3c063","downloaded_from":"2026-09-10T00:29:59.092Z","last_downloaded_at":"2026-09-10T00:29:59.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483514","source_sha256":"dcd7f8439351637c6dc77d0c769b51b8c09000bd23f2063fcb0c0e334f8c6159"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:523bd998cc09b111bc7aba406bc60f821c0f759dccc121e108de837cd8068a1a","downloaded_from":"2026-09-10T00:29:59.092Z","last_downloaded_at":"2026-09-10T00:29:59.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483514","source_sha256":"dcd7f8439351637c6dc77d0c769b51b8c09000bd23f2063fcb0c0e334f8c6159"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a721c0c4fa5cef0666bdf10ae7aa16ee4b332b89f640568a4cf35fb73976a3f1","downloaded_from":"2026-09-10T00:29:59.092Z","last_downloaded_at":"2026-09-10T00:29:59.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483514","source_sha256":"dcd7f8439351637c6dc77d0c769b51b8c09000bd23f2063fcb0c0e334f8c6159"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a721c0c4fa5cef0666bdf10ae7aa16ee4b332b89f640568a4cf35fb73976a3f1","downloaded_from":"2026-09-10T00:29:59.092Z","last_downloaded_at":"2026-09-10T00:29:59.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483514","source_sha256":"dcd7f8439351637c6dc77d0c769b51b8c09000bd23f2063fcb0c0e334f8c6159"}}