# ASC 810-10-00: Consolidation — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 810-10-00: 00 Status

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##### [810-10-00-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL2899088-115758"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/b/#beneficial-interests" class="term" title="Rights to receive all or portions of specified cash inflows received by a trust or other entity, including, but not limited to, all of the following: Senior and subordinated shares of interest, principal, or other cash inflows to be passed-through or paid-through Premiums due to guarantors Commercial paper obligations Residual interests, whether in the form of debt or equity."><span>Beneficial Interests</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/c/#collateralized-financing-entity" class="term" title="A variable interest entity that holds financial assets, issues beneficial interests in those financial assets, and has no more than nominal equity. The beneficial interests have contractual recourse only to the related assets of the collateralized financing entity and are classified as financial liabilities. A collateralized financing entity may hold nonfinancial assets temporarily as a result of default by the debtor on the underlying debt instruments held as assets by the collateralized financing entity or in an effort to restructure the debt instruments held as assets by the collateralized financing entity. A collateralized financing entity also may hold other financial assets and financial liabilities that are incidental to the operations of the collateralized financing entity and have carrying values that approximate fair value (for example, cash, broker receivables, or broker payables)."><span>Collateralized Financing Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract" class="term" title="An agreement between two or more parties that creates enforceable rights and obligations."><span>Contract</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/c/#customer" class="term" title="A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration."><span>Customer</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#decision-maker" class="term" title="An entity or entities with the power to direct the activities of another legal entity that most significantly impact the legal entity's economic performance according to the provisions of the Variable Interest Entities Subsections of Subtopic 810-10."><span>Decision Maker</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#decision-making-authority" class="term" title="The power to direct the activities of a legal entity that most significantly impact the entity's economic performance according to the provisions of the Variable Interest Entities Subsections of Subtopic 810-10."><span>Decision-Making Authority</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Development Stage Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#direct-financing-lease" class="term" title="From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Direct Financing Lease</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-05/" class="xref">Accounting Standards Update No. 2021-05</a></td><td class="entry">07/19/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#direct-financing-lease" class="term" title="From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Direct Financing Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/e/#expected-cash-flow" class="term" title="The probability-weighted average (that is, mean of the distribution) of possible future cash flows."><span>Expected Cash Flow</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/e/#expected-losses-and-expected-residual-returns" class="term" title="Expected losses and expected residual returns refer to amounts derived from expected cash flows as described in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. However, expected losses and expected residual returns refer to amounts discounted and otherwise adjusted for market factors and assumptions rather than to undiscounted cash flow estimates. The definitions of expected losses and expected residual returns specify which amounts are to be considered in determining expected losses and expected residual returns of a variable interest entity (VIE). (P) December 16, 2024; (N) December 16, 2025 105-10-65-9 Expected losses and expected residual returns refer to amounts derived from expected cash flows. However, expected losses and expected residual returns refer to amounts discounted and otherwise adjusted for market factors and assumptions rather than to undiscounted cash flow estimates. The definitions of expected losses and expected residual returns specify which amounts are to be considered in determining expected losses and expected residual returns of a variable interest entity (VIE). A computation of expected losses, expected residual returns, and expected variability is illustrated in paragraphs 810-10-55-42810-10-55-43810-10-55-44810-10-55-45810-10-55-46810-10-55-47810-10-55-48810-10-55-49."><span>Expected Losses and Expected Residual Returns</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#fair-value" class="term" title="The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date."><span>Fair Value</span></a> (3rd def.)</td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#finance-lease" class="term" title="From the perspective of a lessee, a lease that meets one or more of the criteria in paragraph 842-10-25-2."><span>Finance Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-asset" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity."><span>Financial Asset</span></a> (2nd def.)</td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><strong class="ph b">Financial Statements Are Available to Be Issued</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/i/#inventory" class="term" title="The aggregate of those items of tangible personal property that have any of the following characteristics: Held for sale in the ordinary course of business In process of production for such sale To be currently consumed in the production of goods or services to be available for sale. The term inventory embraces goods awaiting sale (the merchandise of a trading concern and the finished goods of a manufacturer), goods in the course of production (work in process), and goods to be consumed directly or indirectly in production (raw materials and supplies). This definition of inventories excludes long-term assets subject to depreciation accounting, or goods which, when put into use, will be so classified. The fact that a depreciable asset is retired from regular use and held for sale does not indicate that the item should be classified as part of the inventory. Raw materials and supplies purchased for production may be used or consumed for the construction of long-term assets or other purposes not related to production, but the fact that inventory items representing a small portion of the total may not be absorbed ultimately in the production process does not require separate classification. By trade practice, operating materials and supplies of certain types of entities such as oil producers are usually treated as inventory."><span>Inventory</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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"><strong class="ph b">Kick-Out Rights (1st def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/k/#kick-out-rights-vie-definition" class="term" title="The ability to remove the entity with the power to direct the activities of a VIE that most significantly impact the VIE's economic performance or to dissolve (liquidate) the VIE without cause."><span>Kick-Out Rights (VIE definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Kick-Out Rights (2nd def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/k/#kick-out-rights-voting-interest-entity-definition" class="term" title="The rights underlying the limited partner's or partners' ability to dissolve (liquidate) the limited partnership or otherwise remove the general partners without cause."><span>Kick-Out Rights (Voting Interest Entity definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Kick-out Rights</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease" class="term" title="A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration."><span>Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease-payments" class="term" title="See paragraph 842-10-30-5 for what constitutes lease payments from the perspective of a lessee and a lessor."><span>Lease Payments</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lessee" class="term" title="An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessee</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lessor" class="term" title="An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessor</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#nonfinancial-asset" class="term" title="An asset that is not a financial asset. Nonfinancial assets include land, buildings, use of facilities or utilities, materials and supplies, intangible assets, or services."><span>Nonfinancial Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#nonprofit-activity" class="term" title="An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing benefits, other than goods or services at a profit or profit equivalent, as a fulfillment of an entity's purpose or mission (for example, goods or services to beneficiaries, customers, or members). As with a not-for-profit entity, a nonprofit activity possesses characteristics that distinguish it from a business or a for-profit business entity."><span>Nonprofit Activity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#nonreciprocal-transfer" class="term" title="Nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entity's reacquisition of its outstanding stock is an example of a nonreciprocal transfer."><span>Nonreciprocal Transfer</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-20 (PDF)</a></td><td class="entry">09/29/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/o/#operating-lease" class="term" title="From the perspective of a lessee, any lease other than a finance lease. From the perspective of a lessor, any lease other than a sales-type lease or a direct financing lease."><span>Operating Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/o/#ordinary-course-of-business" class="term" title="Decisions about matters of a type consistent with those normally expected to be addressed in directing and carrying out current business activities, regardless of whether the events or transactions that would necessitate such decisions are expected to occur in the near term. However, it must be at least reasonably possible that those events or transactions that would necessitate such decisions will occur. The ordinary course of business does not include self-dealing transactions."><span>Ordinary Course of Business</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/o/#owners" class="term" title="Used broadly to include holders of ownership interests (equity interests) of investor-owned entities, mutual entities, or not-for-profit entities. Owners include shareholders, partners, proprietors, or members or participants of mutual entities. Owners also include owner and member interests in the net assets of not-for-profit entities."><span>Owners</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><strong class="ph b">Participating Rights (1st def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#participating-rights-vie-definition" class="term" title="The ability to block or participate in the actions through which an entity exercises the power to direct the activities of a VIE that most significantly impact the VIE's economic performance. Participating rights do not require the holders of such rights to have the ability to initiate actions."><span>Participating Rights (VIE definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Participating Rights (2nd def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#participating-rights-voting-interest-entity-definition" class="term" title="Participating rights allow the limited partners or noncontrolling shareholders to block or participate in certain significant financial and operating decisions of the limited partnership or corporation that are made in the ordinary course of business. Participating rights do not require the holders of such rights to have the ability to initiate actions."><span>Participating Rights (Voting Interest Entity definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Participating Rights</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-02 (PDF)</a></td><td class="entry">02/02/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#private-company" class="term" title="An entity other than a public business entity, a not-for-profit entity, or an employee benefit plan within the scope of Topics 960 through 965 on plan accounting."><span>Private Company</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><strong class="ph b">Protective Rights (1st def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#protective-rights-vie-definition" class="term" title="Rights designed to protect the interests of the party holding those rights without giving that party a controlling financial interest in the entity to which they relate. For example, they include any of the following: Approval or veto rights granted to other parties that do not affect the activities that most significantly impact the entity's economic performance. Protective rights often apply to fundamental changes in the activities of an entity or apply only in exceptional circumstances. Examples include both of the following: A lender might have rights that protect the lender from the risk that the entity will change its activities to the detriment of the lender, such as selling important assets or undertaking activities that change the credit risk of the entity. Other interests might have the right to approve a capital expenditure greater than a particular amount or the right to approve the issuance of equity or debt instruments. The ability to remove the reporting entity that has a controlling financial interest in the entity in circumstances such as bankruptcy or on breach of contract by that reporting entity. Limitations on the operating activities of an entity. For example, a franchise agreement for which the entity is the franchisee might restrict certain activities of the entity but may not give the franchisor a controlling financial interest in the franchisee. Such rights may only protect the brand of the franchisor."><span>Protective Rights (VIE definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Protective Rights (2nd def.)</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#protective-rights-voting-interest-entity-definition" class="term" title="Rights that are only protective in nature and that do not allow the limited partners or noncontrolling shareholders to participate in significant financial and operating decisions of the limited partnership or corporation that are made in the ordinary course of business."><span>Protective Rights (Voting Interest Entity definition)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><strong class="ph b">Protective Rights</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><strong class="ph b">Qualifying Special-Purpose Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#reinsurance" class="term" title="A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder."><span>Reinsurance</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#related-parties" class="term" title="Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests."><span>Related Parties</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-10/" class="xref">Accounting Standards Update No. 2010-10</a></td><td class="entry">02/25/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#revenue" class="term" title="Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations."><span>Revenue</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#reverse-acquisition" class="term" title="An acquisition in which the entity that issues securities (the legal acquirer) is identified as the acquiree for accounting purposes based on the guidance in paragraphs 805-10-55-11805-10-55-12805-10-55-13805-10-55-14805-10-55-15. The entity whose equity interests are acquired (the legal acquiree) must be the acquirer for accounting purposes for the transaction to be considered a reverse acquisition."><span>Reverse Acquisition</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/s/#sales-type-lease" class="term" title="From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Sales-Type Lease</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-05/" class="xref">Accounting Standards Update No. 2021-05</a></td><td class="entry">07/19/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#sales-type-lease" class="term" title="From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Sales-Type Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#underlying-asset" class="term" title="An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset."><span>Underlying Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/w/#with-cause" class="term" title="With cause generally restricts the limited partners' ability to dissolve (liquidate) the limited partnership or remove the general partners in situations that include, but that are not limited to, fraud, illegal acts, gross negligence, and bankruptcy of the general partners."><span>With Cause</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/w/#without-cause" class="term" title="Without cause means that no reason need be given for the dissolution (liquidation) of the limited partnership or removal of the general partners."><span>Without Cause</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</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="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-2" class="xref">810-10-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-3" class="xref">810-10-05-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-5" class="xref">810-10-05-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-6" class="xref">810-10-05-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2020-18 (PDF)</a></td><td class="entry">11/25/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-6" class="xref">810-10-05-6</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-8" class="xref">810-10-05-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-8" class="xref">810-10-05-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-8A" class="xref">810-10-05-8A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-9" class="xref">810-10-05-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-10" class="xref">810-10-05-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-10" class="xref">810-10-05-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-11" class="xref">810-10-05-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-05-13" class="xref">810-10-05-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-3" class="xref">810-10-15-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-3" class="xref">810-10-15-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-8" class="xref">810-10-15-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-8A" class="xref">810-10-15-8A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-10" class="xref">810-10-15-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-10" class="xref">810-10-15-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-10" class="xref">810-10-15-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-12" class="xref">810-10-15-12 through 15-14</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-12" class="xref">810-10-15-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-12" class="xref">810-10-15-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-13A" class="xref">810-10-15-13A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-13B" class="xref">810-10-15-13B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-14" class="xref">810-10-15-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-14" class="xref">810-10-15-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-16" class="xref">810-10-15-16</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17" class="xref">810-10-15-17</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17A" class="xref">810-10-15-17A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17A" class="xref">810-10-15-17A through 15-17C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17AA" class="xref">810-10-15-17AA through 15-17C</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17AA" class="xref">810-10-15-17AA</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17AB" class="xref">810-10-15-17AB</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17AC" class="xref">810-10-15-17AC through 15-17AF</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17B" class="xref">810-10-15-17B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17C" class="xref">810-10-15-17C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-17D" class="xref">810-10-15-17D</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-21" class="xref">810-10-15-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-15-22" class="xref">810-10-15-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-1" class="xref">810-10-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-1A" class="xref">810-10-25-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-2" class="xref">810-10-25-2 through 25-14</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-2" class="xref">810-10-25-2 through 25-7</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-9" class="xref">810-10-25-9 through 25-14</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-14A" class="xref">810-10-25-14A through 25-14C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-15" class="xref">810-10-25-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-20" class="xref">810-10-25-20</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-21" class="xref">810-10-25-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-22" class="xref">810-10-25-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-36" class="xref">810-10-25-36 through 25-38</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-38" class="xref">810-10-25-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-38A" class="xref">810-10-25-38A through 25-38G</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-38C" class="xref">810-10-25-38C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-05 (PDF)</a></td><td class="entry">04/12/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-38H" class="xref">810-10-25-38H through 25-38J</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-39" class="xref">810-10-25-39 through 25-41</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-42" class="xref">810-10-25-42</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-17/" class="xref">Accounting Standards Update No. 2016-17</a></td><td class="entry">10/26/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-42" class="xref">810-10-25-42 through 25-44</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-43" class="xref">810-10-25-43</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-44" class="xref">810-10-25-44</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-44A" class="xref">810-10-25-44A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-44B" class="xref">810-10-25-44B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-44B" class="xref">810-10-25-44B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-48" class="xref">810-10-25-48</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-52" class="xref">810-10-25-52</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-53" class="xref">810-10-25-53</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-54" class="xref">810-10-25-54</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-54" class="xref">810-10-25-54</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-54" class="xref">810-10-25-54</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-56" class="xref">810-10-25-56</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-25-66" class="xref">810-10-25-66</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-2" class="xref">810-10-30-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-2" class="xref">810-10-30-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-3A" class="xref">810-10-30-3A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-08/" class="xref">Accounting Standards Update No. 2025-08</a></td><td class="entry">11/12/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-4" class="xref">810-10-30-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-5" class="xref">810-10-30-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-6" class="xref">810-10-30-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-7" class="xref">810-10-30-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-8" class="xref">810-10-30-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-8A" class="xref">810-10-30-8A through 30-8D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-8C" class="xref">810-10-30-8C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-9" class="xref">810-10-30-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-30-10" class="xref">810-10-30-10 through 30-16</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-35-4" class="xref">810-10-35-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-35-5" class="xref">810-10-35-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-35-6" class="xref">810-10-35-6 through 35-9</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3A" class="xref">810-10-40-3A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3A" class="xref">810-10-40-3A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3A" class="xref">810-10-40-3A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3B" class="xref">810-10-40-3B</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3B" class="xref">810-10-40-3B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-3B" class="xref">810-10-40-3B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-10/" class="xref">Accounting Standards Update No. 2011-10</a></td><td class="entry">12/14/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-4" class="xref">810-10-40-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-05/" class="xref">Accounting Standards Update No. 2013-05</a></td><td class="entry">03/04/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-4" class="xref">810-10-40-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-4A" class="xref">810-10-40-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-05/" class="xref">Accounting Standards Update No. 2013-05</a></td><td class="entry">03/04/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-5" class="xref">810-10-40-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-20 (PDF)</a></td><td class="entry">09/29/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-40-5" class="xref">810-10-40-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-8" class="xref">810-10-45-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-16" class="xref">810-10-45-16</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-21A" class="xref">810-10-45-21A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-21A" class="xref">810-10-45-21A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-21A" class="xref">810-10-45-21A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-45-25" class="xref">810-10-45-25</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-1" class="xref">810-10-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-1A" class="xref">810-10-50-1A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-01/" class="xref">Accounting Standards Update No. 2015-01</a></td><td class="entry">01/09/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-1B" class="xref">810-10-50-1B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-03/" class="xref">Accounting Standards Update No. 2024-03</a></td><td class="entry">11/04/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-1B" class="xref">810-10-50-1B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2A" class="xref">810-10-50-2A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AA" class="xref">810-10-50-2AA through 50-2AC</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AD" class="xref">810-10-50-2AD through 50-2AF</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AD" class="xref">810-10-50-2AD</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AD" class="xref">810-10-50-2AD</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AD" class="xref">810-10-50-2AD through 50-2AF</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AF" class="xref">810-10-50-2AF</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-2AG" class="xref">810-10-50-2AG through 50-2AI</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-3" class="xref">810-10-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-3" class="xref">810-10-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-03/" class="xref">Accounting Standards Update No. 2024-03</a></td><td class="entry">11/04/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-3" class="xref">810-10-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-3" class="xref">810-10-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-3" class="xref">810-10-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-4" class="xref">810-10-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-4" class="xref">810-10-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-5" class="xref">810-10-50-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-5A" class="xref">810-10-50-5A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-5A" class="xref">810-10-50-5A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-5A" class="xref">810-10-50-5A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-5B" class="xref">810-10-50-5B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-6" class="xref">810-10-50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-6" class="xref">810-10-50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-7" class="xref">810-10-50-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-8" class="xref">810-10-50-8</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-9" class="xref">810-10-50-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-9" class="xref">810-10-50-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-10" class="xref">810-10-50-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-11" class="xref">810-10-50-11 through 50-19</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-15" class="xref">810-10-50-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-20" class="xref">810-10-50-20 through 50-22</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-50-21" class="xref">810-10-50-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-1" class="xref">810-10-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-1" class="xref">810-10-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4C" class="xref">810-10-55-4C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4C" class="xref">810-10-55-4C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4E" class="xref">810-10-55-4E</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4E" class="xref">810-10-55-4E</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4J" class="xref">810-10-55-4J</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4K" class="xref">810-10-55-4K</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4L" class="xref">810-10-55-4L</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-05/" class="xref">Accounting Standards Update No. 2011-05</a></td><td class="entry">06/16/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4M" class="xref">810-10-55-4M</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-4N" class="xref">810-10-55-4N through 55-4W</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-5" class="xref">810-10-55-5 through 55-8</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-8A" class="xref">810-10-55-8A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-12 (PDF)</a></td><td class="entry">09/10/2018</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-8A" class="xref">810-10-55-8A through 55-8H</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-9" class="xref">810-10-55-9</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-9" class="xref">810-10-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-9" class="xref">810-10-55-9</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-9" class="xref">810-10-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-02/" class="xref">Accounting Standards Update No. 2009-02</a></td><td class="entry">07/01/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-16" class="xref">810-10-55-16</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-17" class="xref">810-10-55-17</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-21" class="xref">810-10-55-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-24" class="xref">810-10-55-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-28" class="xref">810-10-55-28 through 55-30</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-33" class="xref">810-10-55-33 through 55-36</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37" class="xref">810-10-55-37</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37" class="xref">810-10-55-37</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37" class="xref">810-10-55-37</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-10/" class="xref">Accounting Standards Update No. 2010-10</a></td><td class="entry">02/25/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37A" class="xref">810-10-55-37A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37A" class="xref">810-10-55-37A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-10/" class="xref">Accounting Standards Update No. 2010-10</a></td><td class="entry">02/25/2010</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37B" class="xref">810-10-55-37B through 55-37D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-37D" class="xref">810-10-55-37D</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-38" class="xref">810-10-55-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-38" class="xref">810-10-55-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-40" class="xref">810-10-55-40</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-41" class="xref">810-10-55-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-50" class="xref">810-10-55-50</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-50" class="xref">810-10-55-50</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-56" class="xref">810-10-55-56</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-78" class="xref">810-10-55-78 through 55-80</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-87" class="xref">810-10-55-87 through 55-89</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry">810-10-55-90 through 55-92</td><td class="entry">Moved to<div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-206" class="xref">810-10-55-206 through 55-209</a></div></td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-93" class="xref">810-10-55-93</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-93" class="xref">810-10-55-93 through 55-95</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-93" class="xref">810-10-55-93 through 55-205</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-101" class="xref">810-10-55-101</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-103" class="xref">810-10-55-103</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-108" class="xref">810-10-55-108</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-113" class="xref">810-10-55-113</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-116" class="xref">810-10-55-116</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-120" class="xref">810-10-55-120</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-121" class="xref">810-10-55-121</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-123" class="xref">810-10-55-123</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-126" class="xref">810-10-55-126</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-128" class="xref">810-10-55-128</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-129" class="xref">810-10-55-129</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-132" class="xref">810-10-55-132</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-133" class="xref">810-10-55-133</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-140" class="xref">810-10-55-140</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-142" class="xref">810-10-55-142</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-145" class="xref">810-10-55-145</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-146" class="xref">810-10-55-146</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-154" class="xref">810-10-55-154</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-158" class="xref">810-10-55-158</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-164" class="xref">810-10-55-164</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-166" class="xref">810-10-55-166</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-170" class="xref">810-10-55-170</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-172" class="xref">810-10-55-172 through 55-176</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-178" class="xref">810-10-55-178</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-182" class="xref">810-10-55-182</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-203" class="xref">810-10-55-203</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-05 (PDF)</a></td><td class="entry">04/12/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205A" class="xref">810-10-55-205A through 55-205K</a></div></td><td class="entry">Moved to <a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205AJ" class="xref">810-10-55-205AJ through 55-205AT</a></td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205A" class="xref">810-10-55-205A through 55-205I</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205J" class="xref">810-10-55-205J</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205K" class="xref">810-10-55-205K</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205L" class="xref">810-10-55-205L through 55-205AI</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205AJ" class="xref">810-10-55-205AJ through 55-205AR</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205AJ" class="xref">810-10-55-205AJ through 55-205AR</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205AJ" class="xref">810-10-55-205AJ through 55-205AT</a></td><td class="entry">Moved from<div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205A" class="xref">810-10-55-205A through 55-205K</a></div></td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-55-205AU" class="xref">810-10-55-205AU through 55-205BF</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-60-4" class="xref">810-10-60-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-60-6" class="xref">810-10-60-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-60-7" class="xref">810-10-60-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-1" class="xref">810-10-65-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-1" class="xref">810-10-65-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-2" class="xref">810-10-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-2" class="xref">810-10-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-2" class="xref">810-10-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-10/" class="xref">Accounting Standards Update No. 2010-10</a></td><td class="entry">02/25/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-2" class="xref">810-10-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-3" class="xref">810-10-65-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-02/" class="xref">Accounting Standards Update No. 2010-02</a></td><td class="entry">01/06/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-4" class="xref">810-10-65-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-03/" class="xref">Accounting Standards Update No. 2016-03</a></td><td class="entry">03/07/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-4" class="xref">810-10-65-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-07/" class="xref">Accounting Standards Update No. 2014-07</a></td><td class="entry">03/20/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-5" class="xref">810-10-65-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-02 (PDF)</a></td><td class="entry">02/02/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-5" class="xref">810-10-65-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-10/" class="xref">Accounting Standards Update No. 2014-10</a></td><td class="entry">06/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-6" class="xref">810-10-65-6</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-13/" class="xref">Accounting Standards Update No. 2014-13</a></td><td class="entry">08/05/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-7" class="xref">810-10-65-7</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-8" class="xref">810-10-65-8</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-17/" class="xref">Accounting Standards Update No. 2016-17</a></td><td class="entry">10/26/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/10/#810-10-65-9" class="xref">810-10-65-9</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-17/" class="xref">Accounting Standards Update No. 2018-17</a></td><td class="entry">10/31/2018</td></tr></tbody></table>