{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/480/10/#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":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"480-10-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=\"SL6540859-165715\"> <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/480/10/#480-10-S30-1\" class=\"xref\">480-10-S30-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S30-2\" class=\"xref\">480-10-S30-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/25/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S35-2\" class=\"xref\">480-10-S35-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S45-3\" class=\"xref\">480-10-S45-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S50-3\" class=\"xref\">480-10-S50-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S55-1\" class=\"xref\">480-10-S55-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-2\" class=\"xref\">480-10-S99-2</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> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-3\" class=\"xref\">480-10-S99-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-3A\" class=\"xref\">480-10-S99-3A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-03/\" class=\"xref\">Accounting Standards Update No. 2023-03</a> </td> <td class=\"entry\">07/14/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-3A\" class=\"xref\">480-10-S99-3A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-3A\" class=\"xref\">480-10-S99-3A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/480/10/#480-10-S99-4\" class=\"xref\">480-10-S99-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-04/\" class=\"xref\">Accounting Standards Update No. 2009-04</a> </td> <td class=\"entry\">08/26/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n480-10-S30-1 | Amended | Accounting Standards Update No. 2009-04 | 08/26/2009 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