# ASC 805-20-S00: Business Combinations — Identifiable Assets and Liabilities, and Any Noncontrolling Interest — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/805/20/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:23:46.490Z to 2026-09-10T01:23:46.490Z Record version: sha256:0483524b3861d0e763011fbbf32bdd528e6db121beb9379c2cbe41449b326078 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-20-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/805/20/#sec-00-status) SEC content: yes ##### [805-20-S00-1](https://asc.understandingaccounting.org/asc/805/20/#805-20-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:23:46.490Z to 2026-09-10T01:23:46.490Z Record version: sha256:8578847c709f693d69882cd1a2fc9b46a1a91ea468269dea9a04ddf5cd03a563 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
805-20-S50-1SupersededAccounting Standards Update No. 2012-0308/27/2012
805-20-S55-1SupersededAccounting Standards Update No. 2012-0308/27/2012
805-20-S55-2SupersededAccounting Standards Update No. 2012-0308/27/2012
805-20-S99-1SupersededAccounting Standards Update No. 2010-2208/19/2010
805-20-S99-2SupersededAccounting Standards Update No. 2010-2208/19/2010
805-20-S99-3AmendedAccounting Standards Update No. 2010-0401/15/2010