{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#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":"470","topic_title":"Debt","subtopic":"470-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-10-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=\"SL6882624-166441\"> <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\"> <strong class=\"ph b\">Annual Report</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Finance Subsidiary</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Full and Unconditional Guarantee</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Minor Subsidiary</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Operating Subsidiary</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Parent Company with No Independent Assets or Operations</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Quarterly Report</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Wholly Owned Subsidiary</strong> </td> <td class=\"entry\">Superseded</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\"></td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/470/10/#470-10-S50-6\" class=\"xref\">470-10-S50-6 through S50-8</a></div> </td> <td class=\"entry\">Amended</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/470/10/#470-10-S50-9\" class=\"xref\">470-10-S50-9 through S50-11</a></div> </td> <td class=\"entry\">Superseded</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/470/10/#470-10-S65-1\" class=\"xref\">470-10-S65-1</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/470/10/#470-10-S99-1\" class=\"xref\">470-10-S99-1</a> </td> <td class=\"entry\">Amended</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/470/10/#470-10-S99-1\" class=\"xref\">470-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/470/10/#470-10-S99-1\" class=\"xref\">470-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/470/10/#470-10-S99-1A\" class=\"xref\">470-10-S99-1A</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/470/10/#470-10-S99-1B\" class=\"xref\">470-10-S99-1B</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/470/10/#470-10-S99-3\" class=\"xref\">470-10-S99-3</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| | | |\nAnnual Report | Superseded | Accounting Standards Update No. 2020-09 | 10/22/2020 |\nFina…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:731dbad4f98c08c1a8aeae8ce5482c5ea01e60768531f5bfe5e997e4a9d12fd1","downloaded_from":"2026-09-10T00:30:46.022Z","last_downloaded_at":"2026-09-10T00:30:46.022Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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