{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#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":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"710-10-00-1","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=\"SL75879458-161171\"><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/710/10/#710-10-25-18\" class=\"xref\">710-10-25-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n710-10-25-18 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba9559b8ec8f8a25ffc18924ea18ab17a5543e833da7e840608c51bc156d529","downloaded_from":"2026-09-10T00:57:10.881Z","last_downloaded_at":"2026-09-10T00:57:10.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482974","source_sha256":"2d6d59dfd7e16706b1bac4e1d130b3284ae55cc000a3959573b76d144600250e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0bc50400a81bf0364aeab5b27b9eebae7d792aad8616a20f27b6bac343f88f5","downloaded_from":"2026-09-10T00:57:10.881Z","last_downloaded_at":"2026-09-10T00:57:10.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482974","source_sha256":"2d6d59dfd7e16706b1bac4e1d130b3284ae55cc000a3959573b76d144600250e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0069a12ffcb04ea0874a00563e779659d00652aa8dba0d25273c217207e713f","downloaded_from":"2026-09-10T00:57:10.881Z","last_downloaded_at":"2026-09-10T00:57:10.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482974","source_sha256":"2d6d59dfd7e16706b1bac4e1d130b3284ae55cc000a3959573b76d144600250e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0069a12ffcb04ea0874a00563e779659d00652aa8dba0d25273c217207e713f","downloaded_from":"2026-09-10T00:57:10.881Z","last_downloaded_at":"2026-09-10T00:57:10.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482974","source_sha256":"2d6d59dfd7e16706b1bac4e1d130b3284ae55cc000a3959573b76d144600250e"}}