# ASC 480-10-S00: Distinguishing Liabilities from Equity — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:36:05.184Z to 2026-09-10T00:36:05.184Z Record version: sha256:ad08bfa6e5a40b0300cbf395398ec5f5b8555ee9966a754b90d68b62f98dc91b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 480-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/480/10/#sec-00-status) SEC content: yes ##### [480-10-S00-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:36:05.184Z to 2026-09-10T00:36:05.184Z Record version: sha256:a526d16a965a411f66be7e7bc6de9e1abcce40319ac08ff9b1fb93ebc7272995 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
480-10-S30-1AmendedAccounting Standards Update No. 2009-0408/26/2009
480-10-S30-2AmendedAccounting Standards Update No. 2009-0408/25/2009
480-10-S35-2AmendedAccounting Standards Update No. 2009-0408/26/2009
480-10-S45-3AmendedAccounting Standards Update No. 2009-0408/26/2009
480-10-S50-3AmendedAccounting Standards Update No. 2009-0408/26/2009
480-10-S55-1AmendedAccounting Standards Update No. 2009-0408/26/2009
480-10-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012
480-10-S99-3SupersededAccounting Standards Update No. 2009-0408/26/2009
480-10-S99-3AAmendedAccounting Standards Update No. 2023-0307/14/2023
480-10-S99-3AAmendedAccounting Standards Update No. 2015-1006/12/2015
480-10-S99-3AAddedAccounting Standards Update No. 2009-0408/26/2009
480-10-S99-4AmendedAccounting Standards Update No. 2009-0408/26/2009