# ASC 460-10-S00: Guarantees — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/460/10/#sec-00-status)

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## ASC 460-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/460/10/#sec-00-status)

SEC content: yes

##### [460-10-S00-1](https://asc.understandingaccounting.org/asc/460/10/#460-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL124442663-239512"><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/460/10/#460-10-S50-1" class="xref">460-10-S50-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2020-09/" class="xref">Accounting Standards Update No. 2020-09</a></td><td class="entry">10/22/2020</td></tr></tbody></table>