{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/50/#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":"805-50","subtopic_title":"Related Issues","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-50-00-1","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=\"SL6798089-161515\"><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=\"/glossary/a/#acquiree\" class=\"term\" title=\"The business or businesses that the acquirer obtains control of in a business combination. This term also includes a nonprofit activity or business that a not-for-profit acquirer obtains control of in an acquisition by a not-for-profit entity.\"><span>Acquiree</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>Acquirer</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#business\" class=\"term\" title=\"Paragraphs 805-10-55-3A805-10-55-4805-10-55-5805-10-55-6 and 805-10-55-8805-10-55-9 define what is considered a business.\"><span>Business</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-01/\" class=\"xref\">Accounting Standards Update No. 2017-01</a></td><td class=\"entry\">01/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#business-combination\" class=\"term\" title=\"A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations. See also Acquisition by a Not-for-Profit Entity.\"><span>Business Combination</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#change-in-accounting-principle\" class=\"term\" title=\"A change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle also is considered a change in accounting principle.\"><span>Change in Accounting Principle</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#conduit-debt-securities\" class=\"term\" title=\"Certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Conduit Debt Securities</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#control\" class=\"term\" title=\"The same as the meaning of controlling financial interest in paragraph 810-10-15-8.\"><span>Control</span></a> (3rd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#corporate-joint-venture\" class=\"term\" title=\"A corporation owned and operated by a small group of entities (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a corporate joint venture frequently is to share risks and rewards in developing a new market, product or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A corporate joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a corporate joint venture. The ownership of a corporate joint venture seldom changes, and its stock is usually not traded publicly. A noncontrolling interest held by public ownership, however, does not preclude a corporation from being a corporate joint venture.\"><span>Corporate Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#dropdown\" class=\"term\" title=\"A transfer of certain net assets from a sponsor or general partner to a master limited partnership in exchange for consideration.\"><span>Dropdown</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-06/\" class=\"xref\">Accounting Standards Update No. 2015-06</a></td><td class=\"entry\">04/30/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#equity-interests\" class=\"term\" title=\"Used broadly to mean ownership interests of investor-owned entities; owner, member, or participant interests of mutual entities; and owner or member interests in the net assets of not-for-profit entities.\"><span>Equity Interests</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-statements-are-available-to-be-issued\" class=\"term\" title=\"Financial statements are considered available to be issued when they are complete in a form and format that complies with GAAP and all approvals necessary for issuance have been obtained, for example, from management, the board of directors, and/or significant shareholders. The process involved in creating and distributing the financial statements will vary depending on an entity's management and corporate governance structure as well as statutory and regulatory requirements.\"><span>Financial Statements Are Available to Be Issued</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-statements-are-issued\" class=\"term\" title=\"Financial statements are considered issued when they are widely distributed to shareholders and other financial statement users for general use and reliance in a form and format that complies with GAAP. (U.S. Securities and Exchange Commission [SEC] registrants also are required to consider the guidance in paragraph 855-10-S99-2.)\"><span>Financial Statements Are Issued</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#goodwill\" class=\"term\" title=\"An asset representing the future economic benefits arising from other assets acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation that are not individually identified and separately recognized. For ease of reference, this term also includes the immediate charge recognized by not-for-profit entities in accordance with paragraph 958-805-25-29.\"><span>Goodwill</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#goodwill\" class=\"term\" title=\"An asset representing the future economic benefits arising from other assets acquired in a business combination, acquired in an acquisition by a not-for-profit entity, or recognized by a joint venture upon formation that are not individually identified and separately recognized. For ease of reference, this term also includes the immediate charge recognized by not-for-profit entities in accordance with paragraph 958-805-25-29.\"><span>Goodwill</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#in-substance-nonfinancial-asset\" class=\"term\" title=\"Paragraphs 610-20-15-5610-20-15-6610-20-15-7610-20-15-8 define an in substance nonfinancial asset.\"><span>In Substance Nonfinancial Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/j/#joint-venture\" class=\"term\" title=\"An entity owned and operated by a small group of businesses (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a joint venture frequently is to share risks and rewards in developing a new market, product, or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a joint venture. The ownership of a joint venture seldom changes, and its equity interests usually are not traded publicly. A minority public ownership, however, does not preclude an entity from being a joint venture. As distinguished from a corporate joint venture, a joint venture is not limited to corporate entities.\"><span>Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#primary-beneficiary\" class=\"term\" title=\"An entity that consolidates a variable interest entity (VIE). See paragraphs 810-10-25-38 through 25-38J for guidance on determining the primary beneficiary.\"><span>Primary Beneficiary</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#pushdown-accounting\" class=\"term\" title=\"Use of the acquirer's basis in the preparation of the acquiree's separate financial statements.\"><span>Pushdown Accounting</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#securities-and-exchange-commission-sec-filer\" class=\"term\" title=\"An entity that is required to file or furnish its financial statements with either of the following: The Securities and Exchange Commission (SEC) With respect to an entity subject to Section 12(i) of the Securities Exchange Act of 1934, as amended, the appropriate agency under that Section. Financial statements for other entities that are not otherwise SEC filers whose financial statements are included in a submission by another SEC filer are not included within this definition.\"><span>Securities and Exchange Commission (SEC) Filer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</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/805/50/#805-50-05-1\" class=\"xref\">805-50-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-05-2\" class=\"xref\">805-50-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-05-6\" class=\"xref\">805-50-05-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-05-7\" class=\"xref\">805-50-05-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-05-8\" class=\"xref\">805-50-05-8</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-05-9\" class=\"xref\">805-50-05-9</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-4A\" class=\"xref\">805-50-15-4A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-6\" class=\"xref\">805-50-15-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-6B\" class=\"xref\">805-50-15-6B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-7\" class=\"xref\">805-50-15-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-8\" class=\"xref\">805-50-15-8</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-9\" class=\"xref\">805-50-15-9</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-10\" class=\"xref\">805-50-15-10</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-15-11\" class=\"xref\">805-50-15-11</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-25-1\" class=\"xref\">805-50-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-3BF14124-F810-42BD-94AF-B77932BACA44.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2021-09 (PDF)</a></td><td class=\"entry\">08/20/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-25-1\" class=\"xref\">805-50-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-25-3\" class=\"xref\">805-50-25-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/805/50/#805-50-25-4\" class=\"xref\">805-50-25-4 through 25-9</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-25-5\" class=\"xref\">805-50-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/805/50/#805-50-30-1\" class=\"xref\">805-50-30-1 through 30-3</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-08/\" class=\"xref\">Accounting Standards Update No. 2010-08</a></td><td class=\"entry\">02/02/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-30-1\" class=\"xref\">805-50-30-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-30-2\" class=\"xref\">805-50-30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/805/50/#805-50-30-10\" class=\"xref\">805-50-30-10 through 30-12</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-35-2\" class=\"xref\">805-50-35-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-50-5\" class=\"xref\">805-50-50-5</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-50-6\" class=\"xref\">805-50-50-6</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-55-1\" class=\"xref\">805-50-55-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-08/\" class=\"xref\">Accounting Standards Update No. 2010-08</a></td><td class=\"entry\">02/02/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/805/50/#805-50-65-1\" class=\"xref\">805-50-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-17/\" class=\"xref\">Accounting Standards Update No. 2014-17</a></td><td class=\"entry\">11/18/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquiree | Amended | Accounting Standards Update No. 2010-07 | 01/28/2010 |\nAcquirer | A…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e189ff4d806cdbb936d0ba21a4f00646b950979023076e18a00ffb06947fd688","downloaded_from":"2026-09-10T01:24:51.500Z","last_downloaded_at":"2026-09-10T01:24:51.500Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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