{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#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":"470-20","subtopic_title":"Debt with Conversion and Other Options","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-20-00-1","para":"00-1","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=\"SL6757516-128565\"><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\">Beneficial Conversion Feature</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contingently-convertible-instruments\" class=\"term\" title=\"Contingently convertible instruments are instruments that have embedded conversion features that are contingently convertible or exercisable based on either of the following: A market price trigger Multiple contingencies if one of the contingencies is a market price trigger and the instrument can be converted or share settled based on meeting the specified market condition. A market price trigger is a market condition that is based at least in part on the issuer's own share price. Examples of contingently convertible instruments include contingently convertible debt, contingently convertible preferred stock, and the instrument described by paragraph 260-10-45-43, all with embedded market price triggers.\"><span>Contingently Convertible Instruments</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#convertible-security\" class=\"term\" title=\"A security that is convertible into another security based on a conversion rate. For example, convertible preferred stock that is convertible into common stock on a two-for-one basis (two shares of common for each share of preferred).\"><span>Convertible Security</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Debt</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Firm Commitment (2nd def.)</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Issued, Issuance, or Issuing of an Equity Instrument</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>Probable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Entity (2nd def.)</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#security\" class=\"term\" title=\"A share, participation, or other interest in property or in an entity of the issuer or an obligation of the issuer that has all of the following characteristics: It is either represented by an instrument issued in bearer or registered form or, if not represented by an instrument, is registered in books maintained to record transfers by or on behalf of the issuer. It is of a type commonly dealt in on securities exchanges or markets or, when represented by an instrument, is commonly recognized in any area in which it is issued or dealt in as a medium for investment. It either is one of a class or series or by its terms is divisible into a class or series of shares, participations, interests, or obligations.\"><span>Security (2nd def.)</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Troubled Debt Restructuring</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</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/470/20/#470-20-05-1\" class=\"xref\">470-20-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-1\" class=\"xref\">470-20-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-1\" class=\"xref\">470-20-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-1A\" class=\"xref\">470-20-05-1A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-05-4\" class=\"xref\">470-20-05-4 through 05-7</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-5\" class=\"xref\">470-20-05-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-6\" class=\"xref\">470-20-05-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-7A\" class=\"xref\">470-20-05-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-8\" class=\"xref\">470-20-05-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-8A\" class=\"xref\">470-20-05-8A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-9\" class=\"xref\">470-20-05-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-10\" class=\"xref\">470-20-05-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-12\" class=\"xref\">470-20-05-12</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-05-12A\" class=\"xref\">470-20-05-12A through 05-12C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-05-13\" class=\"xref\">470-20-05-13</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-10-1\" class=\"xref\">470-20-10-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-10-2\" class=\"xref\">470-20-10-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-15-2\" class=\"xref\">470-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-15-2\" class=\"xref\">470-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-15-2\" class=\"xref\">470-20-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-15-2A\" class=\"xref\">470-20-15-2A through 2D</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-15-3\" class=\"xref\">470-20-15-3 through 15-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-1\" class=\"xref\">470-20-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-1\" class=\"xref\">470-20-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-2\" class=\"xref\">470-20-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-25-4\" class=\"xref\">470-20-25-4 through 25-11</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-4\" class=\"xref\">470-20-25-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-11\" class=\"xref\">470-20-25-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-11\" class=\"xref\">470-20-25-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-12\" class=\"xref\">470-20-25-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-13\" class=\"xref\">470-20-25-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-14\" class=\"xref\">470-20-25-14</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-15\" class=\"xref\">470-20-25-15</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-25-16\" class=\"xref\">470-20-25-16 through 25-20</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\">470-20-25-18</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-25-20A\" class=\"xref\">470-20-25-20A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-25-21\" class=\"xref\">470-20-25-21 through 25-27</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-30-1\" class=\"xref\">470-20-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-30-2\" class=\"xref\">470-20-30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-30-2\" class=\"xref\">470-20-30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-30-3\" class=\"xref\">470-20-30-3 through 30-26</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\">470-20-30-22</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-30-22\" class=\"xref\">470-20-30-22 through 30-25</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-30-26A\" class=\"xref\">470-20-30-26A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-30-27\" class=\"xref\">470-20-30-27 through 30-31</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-35-1\" class=\"xref\">470-20-35-1 through 35-5</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-4\" class=\"xref\">470-20-35-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-6\" class=\"xref\">470-20-35-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-35-7\" class=\"xref\">470-20-35-7 through 35-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-7\" class=\"xref\">470-20-35-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-7\" class=\"xref\">470-20-35-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-11\" class=\"xref\">470-20-35-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-35-11A\" class=\"xref\">470-20-35-11A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-35-12\" class=\"xref\">470-20-35-12 through 35-20</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-40-1\" class=\"xref\">470-20-40-1 through 40-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-4\" class=\"xref\">470-20-40-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-4\" class=\"xref\">470-20-40-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-4A\" class=\"xref\">470-20-40-4A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-40-5\" class=\"xref\">470-20-40-5 through 40-7</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-11\" class=\"xref\">470-20-40-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-40-13\" class=\"xref\">470-20-40-13 through 40-17</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-13\" class=\"xref\">470-20-40-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-13A\" class=\"xref\">470-20-40-13A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-16\" class=\"xref\">470-20-40-16</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-40-18\" class=\"xref\">470-20-40-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-40-19\" class=\"xref\">470-20-40-19 through 40-26</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-1\" class=\"xref\">470-20-45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-1A\" class=\"xref\">470-20-45-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-1B\" class=\"xref\">470-20-45-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-2\" class=\"xref\">470-20-45-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-2A\" class=\"xref\">470-20-45-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-3\" class=\"xref\">470-20-45-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-45-3\" class=\"xref\">470-20-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-50-1\" class=\"xref\">470-20-50-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-50-1A\" class=\"xref\">470-20-50-1A through 50-1I</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-50-2A\" class=\"xref\">470-20-50-2A through 50-2C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-50-2C\" class=\"xref\">470-20-50-2C</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-50-2C\" class=\"xref\">470-20-50-2C</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-50-3\" class=\"xref\">470-20-50-3 through 50-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1\" class=\"xref\">470-20-55-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1\" class=\"xref\">470-20-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1A\" class=\"xref\">470-20-55-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1B\" class=\"xref\">470-20-55-1B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1B\" class=\"xref\">470-20-55-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-1C\" class=\"xref\">470-20-55-1C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-3\" class=\"xref\">470-20-55-3 through 55-8</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-3\" class=\"xref\">470-20-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-4\" class=\"xref\">470-20-55-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-5\" class=\"xref\">470-20-55-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-6\" class=\"xref\">470-20-55-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-7A\" class=\"xref\">470-20-55-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-9A\" class=\"xref\">470-20-55-9A through 55-9J</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-10\" class=\"xref\">470-20-55-10 through 55-17</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-18\" class=\"xref\">470-20-55-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-19\" class=\"xref\">470-20-55-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-19A\" class=\"xref\">470-20-55-19A through 55-66</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-28\" class=\"xref\">470-20-55-28</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-05 (PDF)</a></td><td class=\"entry\">04/12/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-55-30\" class=\"xref\">470-20-55-30</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-69A\" class=\"xref\">470-20-55-69A through 55-69F</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/470/20/#470-20-55-69\" class=\"xref\">470-20-55-69 through 55-82</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-65-3\" class=\"xref\">470-20-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-15/\" class=\"xref\">Accounting Standards Update No. 2009-15</a></td><td class=\"entry\">10/13/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/470/20/#470-20-65-4\" class=\"xref\">470-20-65-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2024-04/\" class=\"xref\">Accounting Standards Update No. 2024-04</a></td><td class=\"entry\">11/26/2024</td></tr></table></div></div>","snippet":"The following 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