# ASC 505-50-S00: Equity — Equity-Based Payments to Non-Employees — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/50/#sec-00-status)

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## ASC 505-50-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/505/50/#sec-00-status)

SEC content: yes

##### [505-50-S00-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6569652-165798"><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/505/50/#505-50-S25-1" class="xref">505-50-S25-1 through S25-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/50/#505-50-S25-2" class="xref">505-50-S25-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-09/" class="xref">Accounting Standards Update No. 2009-09</a></td><td class="entry">09/17/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/50/#505-50-S25-3" class="xref">505-50-S25-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-05/" class="xref">Accounting Standards Update No. 2010-05</a></td><td class="entry">01/15/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-1" class="xref">505-50-S99-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-1" class="xref">505-50-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-04/" class="xref">Accounting Standards Update No. 2010-04</a></td><td class="entry">01/15/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-2" class="xref">505-50-S99-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-2" class="xref">505-50-S99-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-09/" class="xref">Accounting Standards Update No. 2009-09</a></td><td class="entry">09/17/2009</td></tr></tbody></table>