{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/942/#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":"505","topic_title":"Equity","subtopic":"505-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-942-00-1","para":"00-1","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=\"SL84172964-128550\"> <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/505/942/#505-942-50-1\" class=\"xref\">942-505-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a> </td> <td class=\"entry\">07/16/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/942/#505-942-50-1F\" class=\"xref\">942-505-50-1F</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a> </td> <td class=\"entry\">06/27/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/942/#505-942-50-1H\" class=\"xref\">942-505-50-1H</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a> </td> <td class=\"entry\">06/27/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-505-50-1 | Amended | Accounting Standards Update No. 2018-09 | 07/16/2018 |\n942-505-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8017e9d13448de44146a52f747ef564e22a5ac6da05fdee70265f2df142fec4","downloaded_from":"2026-09-10T00:40:10.981Z","last_downloaded_at":"2026-09-10T00:40:10.981Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478189","source_sha256":"eb639e629dedf48734b29b29ab9d1fa1112e97dc195e28d22116d8236d0c9b50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6552431818be1babcdb758039294b1ccfaec25c12b5a1c1fde48be362745a512","downloaded_from":"2026-09-10T00:40:10.981Z","last_downloaded_at":"2026-09-10T00:40:10.981Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478189","source_sha256":"eb639e629dedf48734b29b29ab9d1fa1112e97dc195e28d22116d8236d0c9b50"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5db171d15b4fd13e01b06a4afbbcbfe26c35368561c6e6629e9476855424526e","downloaded_from":"2026-09-10T00:40:10.981Z","last_downloaded_at":"2026-09-10T00:40:10.981Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478189","source_sha256":"eb639e629dedf48734b29b29ab9d1fa1112e97dc195e28d22116d8236d0c9b50"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5db171d15b4fd13e01b06a4afbbcbfe26c35368561c6e6629e9476855424526e","downloaded_from":"2026-09-10T00:40:10.981Z","last_downloaded_at":"2026-09-10T00:40:10.981Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478189","source_sha256":"eb639e629dedf48734b29b29ab9d1fa1112e97dc195e28d22116d8236d0c9b50"}}