{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/942/#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":"720","topic_title":"Other Expenses","subtopic":"720-942","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":"720-942-00-1","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=\"SL51571081-203172\"> <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/720/942/#720-942-05-2\" class=\"xref\">942-720-05-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a> </td> <td class=\"entry\">03/17/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-720-05-2 | Amended | Maintenance Update 2014-07 | 03/17/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f4130349859f2d337f26a78aabd1a4866dba3707fcaf63a34b879321a53daf9","downloaded_from":"2026-09-10T01:11:04.995Z","last_downloaded_at":"2026-09-10T01:11:04.995Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478287","source_sha256":"f7cfb6bf2345fa6481f5f9664235ea6ad6ce68f3ee3bc816e4e6c0c16914075d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ea93d865712e98f14ba70c6b95e68cdfaa78df919e0a56b5ead29d86ba57dc1","downloaded_from":"2026-09-10T01:11:04.995Z","last_downloaded_at":"2026-09-10T01:11:04.995Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478287","source_sha256":"f7cfb6bf2345fa6481f5f9664235ea6ad6ce68f3ee3bc816e4e6c0c16914075d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fec63b0dc8bf874ebcc61e7842f7ee6a381089edab84e4d28c738b0750a473a5","downloaded_from":"2026-09-10T01:11:04.995Z","last_downloaded_at":"2026-09-10T01:11:04.995Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478287","source_sha256":"f7cfb6bf2345fa6481f5f9664235ea6ad6ce68f3ee3bc816e4e6c0c16914075d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fec63b0dc8bf874ebcc61e7842f7ee6a381089edab84e4d28c738b0750a473a5","downloaded_from":"2026-09-10T01:11:04.995Z","last_downloaded_at":"2026-09-10T01:11:04.995Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478287","source_sha256":"f7cfb6bf2345fa6481f5f9664235ea6ad6ce68f3ee3bc816e4e6c0c16914075d"}}