# ASC 470-10-S00: Debt — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-00-status)

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## ASC 470-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-00-status)

SEC content: yes

##### [470-10-S00-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6882624-166441"><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"><strong class="ph b">Annual Report</strong></td><td class="entry">Superseded</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"><strong class="ph b">Finance Subsidiary</strong></td><td class="entry">Superseded</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"><strong class="ph b">Full and Unconditional Guarantee</strong></td><td class="entry">Superseded</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"><strong class="ph b">Minor Subsidiary</strong></td><td class="entry">Superseded</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"><strong class="ph b">Operating Subsidiary</strong></td><td class="entry">Superseded</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"><strong class="ph b">Parent Company with No Independent Assets or Operations</strong></td><td class="entry">Superseded</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"><strong class="ph b">Quarterly Report</strong></td><td class="entry">Superseded</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"><strong class="ph b">Wholly Owned Subsidiary</strong></td><td class="entry">Superseded</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"></td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/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="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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/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="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/470/10/#470-10-S65-1" class="xref">470-10-S65-1</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/470/10/#470-10-S99-1" class="xref">470-10-S99-1</a></td><td class="entry">Amended</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/470/10/#470-10-S99-1" class="xref">470-10-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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/470/10/#470-10-S99-1B" class="xref">470-10-S99-1B</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/470/10/#470-10-S99-3" class="xref">470-10-S99-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-03/" class="xref">Accounting Standards Update No. 2012-03</a></td><td class="entry">08/27/2012</td></tr></tbody></table>