{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/942/#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":"805-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-942-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=\"SL6955290-166757\"><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/805/942/#805-942-S30-1\" class=\"xref\">942-805-S30-1</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Superseded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/805/942/#805-942-S55-1\" class=\"xref\">942-805-S55-1</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Superseded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/805/942/#805-942-S99-1\" class=\"xref\">942-805-S99-1</a></td><td class=\"entry\">Superseded</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-805-S30-1 | Superseded | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n942-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b60187a24e37f65bec1a957926394d9d935eda93583a35a981251fa51eeb29f9","downloaded_from":"2026-09-10T01:26:30.833Z","last_downloaded_at":"2026-09-10T01:26:30.833Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478282","source_sha256":"15e0d8ae40fb4ae14470c7cdaee773061f6ed35f466570b1e94ab19d4eaaa1c9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:507989d5298e186d1386464a08fc6917f9a1381c65982c1d26eb7f002e3a788a","downloaded_from":"2026-09-10T01:26:30.833Z","last_downloaded_at":"2026-09-10T01:26:30.833Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478282","source_sha256":"15e0d8ae40fb4ae14470c7cdaee773061f6ed35f466570b1e94ab19d4eaaa1c9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:479aff4148ea6506e519eae747a18cb3165edf62527b99bd20d1e3276621b375","downloaded_from":"2026-09-10T01:26:30.833Z","last_downloaded_at":"2026-09-10T01:26:30.833Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478282","source_sha256":"15e0d8ae40fb4ae14470c7cdaee773061f6ed35f466570b1e94ab19d4eaaa1c9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:479aff4148ea6506e519eae747a18cb3165edf62527b99bd20d1e3276621b375","downloaded_from":"2026-09-10T01:26:30.833Z","last_downloaded_at":"2026-09-10T01:26:30.833Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478282","source_sha256":"15e0d8ae40fb4ae14470c7cdaee773061f6ed35f466570b1e94ab19d4eaaa1c9"}}