# ASC 505-10-S00: Equity — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/10/#sec-00-status)

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## ASC 505-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/505/10/#sec-00-status)

SEC content: yes

##### [505-10-S00-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6882633-161646"><tbody><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="https://asc.understandingaccounting.org/asc/505/10/#505-10-S25-2" class="xref">505-10-S25-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-10" class="xref">505-10-S45-10</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-4" class="xref">505-10-S50-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-5" class="xref">505-10-S50-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-09/" class="xref">Accounting Standards Update No. 2020-09</a></td><td class="entry">10/22/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-6" class="xref">505-10-S50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-09/" class="xref">Accounting Standards Update No. 2020-09</a></td><td class="entry">10/22/2020</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S50-7" class="xref">505-10-S50-7 through S50-9</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-09/" class="xref">Accounting Standards Update No. 2020-09</a></td><td class="entry">10/22/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-1" class="xref">505-10-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-07/" class="xref">Accounting Standards Update No. 2019-07</a></td><td class="entry">07/26/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-1" class="xref">505-10-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-21/" class="xref">Accounting Standards Update No. 2010-21</a></td><td class="entry">08/02/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-2" class="xref">505-10-S99-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-07/" class="xref">Accounting Standards Update No. 2019-07</a></td><td class="entry">07/26/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-6" class="xref">505-10-S99-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-22/" class="xref">Accounting Standards Update No. 2010-22</a></td><td class="entry">08/19/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-7" class="xref">505-10-S99-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-03/" class="xref">Accounting Standards Update No. 2012-03</a></td><td class="entry">08/27/2012</td></tr></tbody></table>