{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/958/#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":"470-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-958-00-1","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=\"SL29650353-165530\"><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/470/958/#470-958-05-1\" class=\"xref\">958-470-05-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n958-470-05-1 | Amended | Accounting Standards Update No. 2012-04 | 10/01/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a60260f14076601d601b4449cceec9c1be6bd7af9a14b5583859888d25977a3","downloaded_from":"2026-09-10T00:34:51.743Z","last_downloaded_at":"2026-09-10T00:34:51.743Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478438","source_sha256":"493854ca619ab2020571f48d5e6a1d3b633c0ac1e79afbbe5a51b76e3014de52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07589abafa9abd5eba1dc9848d46c992d6d58372b111dbda626a0121d4d51e7a","downloaded_from":"2026-09-10T00:34:51.743Z","last_downloaded_at":"2026-09-10T00:34:51.743Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478438","source_sha256":"493854ca619ab2020571f48d5e6a1d3b633c0ac1e79afbbe5a51b76e3014de52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abc74bb37b220bc9b6f4e7bfc48c38a5f22e1a6efaae75ebf51c62d50f1af97","downloaded_from":"2026-09-10T00:34:51.743Z","last_downloaded_at":"2026-09-10T00:34:51.743Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478438","source_sha256":"493854ca619ab2020571f48d5e6a1d3b633c0ac1e79afbbe5a51b76e3014de52"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6abc74bb37b220bc9b6f4e7bfc48c38a5f22e1a6efaae75ebf51c62d50f1af97","downloaded_from":"2026-09-10T00:34:51.743Z","last_downloaded_at":"2026-09-10T00:34:51.743Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478438","source_sha256":"493854ca619ab2020571f48d5e6a1d3b633c0ac1e79afbbe5a51b76e3014de52"}}