{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/50/#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":"805-50","subtopic_title":"Related Issues","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-50-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=\"SL6784923-161537\"> <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/805/50/#805-50-S25-1\" class=\"xref\">805-50-S25-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/805/50/#805-50-S30-1\" class=\"xref\">805-50-S30-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/805/50/#805-50-S30-2\" class=\"xref\">805-50-S30-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/805/50/#805-50-S50-1\" class=\"xref\">805-50-S50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/805/50/#805-50-S55-1\" class=\"xref\">805-50-S55-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/805/50/#805-50-S99-1\" class=\"xref\">805-50-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-08/\" class=\"xref\">Accounting Standards Update No. 2015-08</a> </td> <td class=\"entry\">05/08/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/805/50/#805-50-S99-1\" class=\"xref\">805-50-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/805/50/#805-50-S99-1\" class=\"xref\">805-50-S99-1</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/805/50/#805-50-S99-2\" class=\"xref\">805-50-S99-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a> </td> <td class=\"entry\">01/15/2010</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n805-50-S25-1 | Superseded | Accounting Standards Update No. 2015-08 | 05/08/2015 |\n805-5…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3ac8b21e247fa55dbae3d77a5efb2d4e05399ef32c089f09f6c8542e16a8b3e","downloaded_from":"2026-09-10T01:25:27.638Z","last_downloaded_at":"2026-09-10T01:25:27.638Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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