{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#sec-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":"730","topic_title":"Research and Development","subtopic":"730-20","subtopic_title":"Research and Development Arrangements","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"730-20-S00-1","para":"S00-1","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\" frame=\"all\" id=\"SL5311990-161651\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><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></tr><tr><td class=\"entry\"><a href=\"/asc/730/20/#730-20-S99-1\" class=\"xref\">730-20-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/730/20/#730-20-S99-1\" class=\"xref\">730-20-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a></td><td class=\"entry\">08/24/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n730-20-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n730-20-S99-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f70253e6904dc18a36425e5c25161c285c31f035d1bc9eaa055204517792a5cf","downloaded_from":"2026-09-10T01:15:30.764Z","last_downloaded_at":"2026-09-10T01:15:30.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479717","source_sha256":"14cb5eefaa59f1c39ffa6263f9f9191010045fd72dfc6ece48b9aa162bc4ab3c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e14158225921ed3abc1e6b234b6e01ad9b7a688cf3c555a154929e06e086e0fd","downloaded_from":"2026-09-10T01:15:30.764Z","last_downloaded_at":"2026-09-10T01:15:30.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479717","source_sha256":"14cb5eefaa59f1c39ffa6263f9f9191010045fd72dfc6ece48b9aa162bc4ab3c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee76b29f1934f9cdcd9994b4ab167f1c1f022c9d16e3542268fbdd18ba900ec","downloaded_from":"2026-09-10T01:15:30.764Z","last_downloaded_at":"2026-09-10T01:15:30.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479717","source_sha256":"14cb5eefaa59f1c39ffa6263f9f9191010045fd72dfc6ece48b9aa162bc4ab3c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bee76b29f1934f9cdcd9994b4ab167f1c1f022c9d16e3542268fbdd18ba900ec","downloaded_from":"2026-09-10T01:15:30.764Z","last_downloaded_at":"2026-09-10T01:15:30.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479717","source_sha256":"14cb5eefaa59f1c39ffa6263f9f9191010045fd72dfc6ece48b9aa162bc4ab3c"}}