# ASC 505-60-S00: Equity — Spinoffs and Reverse Spinoffs — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/505/60/#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): 2026-09-10T00:39:42.689Z to 2026-09-10T00:39:42.689Z Record version: sha256:d9f139ec199b182bf0ba7aabc47485e935ef8fc28b3fba281b4674024da2f0b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-60-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/505/60/#sec-00-status) SEC content: yes ##### [505-60-S00-1](https://asc.understandingaccounting.org/asc/505/60/#505-60-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:42.689Z to 2026-09-10T00:39:42.689Z Record version: sha256:b885df9bdc20afde9a7db94effed4bcd79ba5d47403ba7a0a3dde22a4ddb0b16 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
505-60-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012