# ASC 805-30-00: Business Combinations — Goodwill or Gain from Bargain Purchase, Including Consideration Transferred — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/805/30/#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): 2026-09-10T01:24:00.736Z to 2026-09-10T01:24:00.736Z Record version: sha256:91e0a15bfa4683e8156b0b2835308488777688fe75d7a4a636d22e7f0a7b445e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/805/30/#00-status) SEC content: no ##### [805-30-00-1](https://asc.understandingaccounting.org/asc/805/30/#805-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:24:00.736Z to 2026-09-10T01:24:00.736Z Record version: sha256:6cdfb988165f6498eb6c06a5289032e73041e387c603085df2e08c7ad5e538f4 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
AcquireeAmendedAccounting Standards Update No. 2010-0701/28/2010
AcquirerAmendedAccounting Standards Update No. 2025-0305/12/2025
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
Business CombinationAmendedAccounting Standards Update No. 2010-0701/28/2010
GoodwillAmendedAccounting Standards Update No. 2023-0508/23/2023
GoodwillAmendedAccounting Standards Update No. 2010-0701/28/2010
Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Private CompanyAddedAccounting Standards Update No. 2019-0605/30/2019
Variable Interest EntitySupersededAccounting Standards Update No. 2025-0305/12/2025
805-30-15-1AmendedAccounting Standards Update No. 2010-0701/28/2010
805-30-15-2AddedAccounting Standards Update No. 2010-0701/28/2010
805-30-30-7AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-30-9AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-30-10AmendedAccounting Standards Update No. 2010-0802/02/2010
805-30-30-11 through 30-13
AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-35-3AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-50-1 through 50-4
AmendedAccounting Standards Update No. 2025-1112/08/2025
805-30-50-1AmendedAccounting Standards Update No. 2024-0311/04/2024
805-30-50-4AmendedAccounting Standards Update No. 2021-0303/30/2021
805-30-50-4AmendedAccounting Standards Update No. 2019-0605/30/2019
805-30-50-4AmendedAccounting Standards Update No. 2011-0405/12/2011
805-30-55-2AmendedAccounting Standards Update No. 2011-0405/12/2011
805-30-55-6 through 55-13
AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-55-9AAddedAccounting Standards Update No. 2018-0706/20/2018
805-30-55-11AmendedAccounting Standards Update No. 2016-0903/30/2016
805-30-55-17 through 55-24
AmendedAccounting Standards Update No. 2018-0706/20/2018
805-30-55-25 through 55-35
AddedAccounting Standards Update No. 2018-0706/20/2018