{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/942/#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":"470-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-942-00-1","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=\"SL76757016-209876\"><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/470/942/#470-942-50-1\" class=\"xref\">942-470-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-470-50-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cc30e4e85b3aed809bbece2196ab0e9e90768fdbc738eefa047b2b8cb79ccf8","downloaded_from":"2026-09-10T00:33:50.076Z","last_downloaded_at":"2026-09-10T00:33:50.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479033","source_sha256":"370cb5eddaf9708319d7c0bbb480bdf18d56571d0b0a6f38e5cd069bab1e893b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ecf3e69e52553bce94f8f0a9b002413c5b52363d77033d755d9c033bd9046c7","downloaded_from":"2026-09-10T00:33:50.076Z","last_downloaded_at":"2026-09-10T00:33:50.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479033","source_sha256":"370cb5eddaf9708319d7c0bbb480bdf18d56571d0b0a6f38e5cd069bab1e893b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:386c0683a75ee458e654d2982616a6b1dfd9ba24c5c79b875dd1154d8aa0b96c","downloaded_from":"2026-09-10T00:33:50.076Z","last_downloaded_at":"2026-09-10T00:33:50.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479033","source_sha256":"370cb5eddaf9708319d7c0bbb480bdf18d56571d0b0a6f38e5cd069bab1e893b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:386c0683a75ee458e654d2982616a6b1dfd9ba24c5c79b875dd1154d8aa0b96c","downloaded_from":"2026-09-10T00:33:50.076Z","last_downloaded_at":"2026-09-10T00:33:50.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479033","source_sha256":"370cb5eddaf9708319d7c0bbb480bdf18d56571d0b0a6f38e5cd069bab1e893b"}}