{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/10/#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":"805","topic_title":"Business Combinations","subtopic":"805-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-10-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\" id=\"SL5901049-161523\"><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/805/10/#805-10-S25-1\" class=\"xref\">805-10-S25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S30-1\" class=\"xref\">805-10-S30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S30-2\" class=\"xref\">805-10-S30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S30-3\" class=\"xref\">805-10-S30-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S50-2\" class=\"xref\">805-10-S50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S50-3\" class=\"xref\">805-10-S50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S55-1\" class=\"xref\">805-10-S55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S55-2\" class=\"xref\">805-10-S55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S55-3\" class=\"xref\">805-10-S55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S55-4\" class=\"xref\">805-10-S55-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S55-5\" class=\"xref\">805-10-S55-5</a></td><td class=\"entry\">Superseded</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/805/10/#805-10-S99-2\" class=\"xref\">805-10-S99-2</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/805/10/#805-10-S99-2\" class=\"xref\">805-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-22/\" class=\"xref\">Accounting Standards Update No. 2010-22</a></td><td class=\"entry\">08/19/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S99-3\" class=\"xref\">805-10-S99-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S99-4\" class=\"xref\">805-10-S99-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S99-5\" class=\"xref\">805-10-S99-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S99-6\" class=\"xref\">805-10-S99-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/10/#805-10-S99-7\" class=\"xref\">805-10-S99-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-02/\" class=\"xref\">Accounting Standards Update No. 2009-02</a></td><td class=\"entry\">07/01/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n805-10-S25-1 | Amended | Accounting Standards Update No. 2009-02 | 07/01/2009 |\n805-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d036008fdf0acc5452682f252ecdbe0d1a0d5335d312b117077bb86ef7abdac8","downloaded_from":"2026-09-10T01:22:46.628Z","last_downloaded_at":"2026-09-10T01:22:46.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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