{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/942/#sec-99-sec-materials","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":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-942-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2010-22/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2010-22</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2010-22.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:874ea18a19b2acc4520be499ad86276a3325c47dfb2ec1fd7fbf5a212db01927","downloaded_from":"2026-09-10T01:26:37.562Z","last_downloaded_at":"2026-09-10T01:26:37.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478096","source_sha256":"d3909637e509160b7a67bd293b93aba26478f747690e9477d1fdbec39fe74bb1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d2e31cbf953c94d0518f8686c6f7c7b1e0162209848004c60981ce24b24df1b","downloaded_from":"2026-09-10T01:26:37.562Z","last_downloaded_at":"2026-09-10T01:26:37.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478096","source_sha256":"d3909637e509160b7a67bd293b93aba26478f747690e9477d1fdbec39fe74bb1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:328e1ee18c3d2bfe88260cdf2ab275ee2e821df830034eb9e37a0e48a83fecd3","downloaded_from":"2026-09-10T01:26:37.562Z","last_downloaded_at":"2026-09-10T01:26:37.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478096","source_sha256":"d3909637e509160b7a67bd293b93aba26478f747690e9477d1fdbec39fe74bb1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:328e1ee18c3d2bfe88260cdf2ab275ee2e821df830034eb9e37a0e48a83fecd3","downloaded_from":"2026-09-10T01:26:37.562Z","last_downloaded_at":"2026-09-10T01:26:37.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478096","source_sha256":"d3909637e509160b7a67bd293b93aba26478f747690e9477d1fdbec39fe74bb1"}}