{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/712/10/#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":"712","topic_title":"Compensation—Nonretirement Postemployment Benefits","subtopic":"712-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"712-10-00-1","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=\"SL6771559-158801\"><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/712/10/#712-10-60-2\" class=\"xref\">712-10-60-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-17/\" class=\"xref\">Accounting Standards Update No. 2009-17</a></td><td class=\"entry\">12/23/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n712-10-60-2 | Amended | Accounting Standards Update No. 2009-17 | 12/23/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542772aa0ec9e8ddd8784654d29e93742e06bd80a06d5eb5f3cb292871c1e934","downloaded_from":"2026-09-10T00:58:18.965Z","last_downloaded_at":"2026-09-10T00:58:18.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481300","source_sha256":"97868e948ac18db82c9d2776a00c13e33457f7f7ffa05113ee9844550ad091c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f9e2bf1e008e9e50b21a46bd7a0dda92d1159d6cec40a1a9091de3b12a74a02","downloaded_from":"2026-09-10T00:58:18.965Z","last_downloaded_at":"2026-09-10T00:58:18.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481300","source_sha256":"97868e948ac18db82c9d2776a00c13e33457f7f7ffa05113ee9844550ad091c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac6d36f4f52f5a7754b58634d6d394be21901d416a431520bfaca1cc3f09efa0","downloaded_from":"2026-09-10T00:58:18.965Z","last_downloaded_at":"2026-09-10T00:58:18.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481300","source_sha256":"97868e948ac18db82c9d2776a00c13e33457f7f7ffa05113ee9844550ad091c5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac6d36f4f52f5a7754b58634d6d394be21901d416a431520bfaca1cc3f09efa0","downloaded_from":"2026-09-10T00:58:18.965Z","last_downloaded_at":"2026-09-10T00:58:18.965Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481300","source_sha256":"97868e948ac18db82c9d2776a00c13e33457f7f7ffa05113ee9844550ad091c5"}}