# ASC 805-942: Business Combinations — Financial Services—Depository and Lending Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/805/942/) 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): 2026-09-10T01:26:30.833Z to 2026-09-10T01:26:37.562Z Record version: sha256:884ad957f1695f28679481241491cf509d94944aff81c5ab40492ac1cc649c2a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-942: Business Combinations — Financial Services—Depository and Lending Source downloaded (UTC): 2026-09-10T01:26:30.833Z to 2026-09-10T01:26:30.833Z Record version: sha256:479aff4148ea6506e519eae747a18cb3165edf62527b99bd20d1e3276621b375 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-942-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/805/942/#sec-00-status) SEC content: yes ##### [805-942-S00-1](https://asc.understandingaccounting.org/asc/805/942/#805-942-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:26:30.833Z to 2026-09-10T01:26:30.833Z Record version: sha256:b60187a24e37f65bec1a957926394d9d935eda93583a35a981251fa51eeb29f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

942-805-S30-1	Superseded	Accounting Standards Update No. 2012-03	08/27/2012
942-805-S55-1	Superseded	Accounting Standards Update No. 2012-03	08/27/2012
942-805-S99-1	Superseded	Accounting Standards Update No. 2010-22	08/19/2010

Source downloaded (UTC): 2026-09-10T01:26:32.817Z to 2026-09-10T01:26:32.817Z Record version: sha256:448e2525567204302a777832aa252bbd5cb9c1995849f0181e7b6f00d6c84a82 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-942-S30: SEC 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/805/942/#sec-30-initial-measurement) SEC content: yes ##### [805-942-S30-1](https://asc.understandingaccounting.org/asc/805/942/#805-942-S30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:26:32.817Z to 2026-09-10T01:26:32.817Z Record version: sha256:8c1781c684a31bf28e461b55453c6026f051a7e81365856fdeba41d1d0afbd13 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/). Source downloaded (UTC): 2026-09-10T01:26:35.095Z to 2026-09-10T01:26:35.095Z Record version: sha256:a5a29c792f9a1bec8acc68b234323c1e62e205f50f07e877445a5c8d6d24eb40 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-942-S55: SEC 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/805/942/#sec-55-implementation-guidance-and-illustrations) SEC content: yes ##### [805-942-S55-1](https://asc.understandingaccounting.org/asc/805/942/#805-942-S55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:26:35.095Z to 2026-09-10T01:26:35.095Z Record version: sha256:a1430951bb909c6b1abfeba34fdaf6faf7d9d02895d048e87909e24db83b91ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/). Source downloaded (UTC): 2026-09-10T01:26:37.562Z to 2026-09-10T01:26:37.562Z Record version: sha256:328e1ee18c3d2bfe88260cdf2ab275ee2e821df830034eb9e37a0e48a83fecd3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-942-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/805/942/#sec-99-sec-materials) SEC content: yes ##### [805-942-S99-1](https://asc.understandingaccounting.org/asc/805/942/#805-942-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:26:37.562Z to 2026-09-10T01:26:37.562Z Record version: sha256:874ea18a19b2acc4520be499ad86276a3325c47dfb2ec1fd7fbf5a212db01927 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2010-22](https://asc.understandingaccounting.org/updates/asu-2010-22/).