{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/20/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"810","topic_title":"Consolidation","subtopic":"810-20","subtopic_title":"Control of Partnerships and Similar Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL6770862-128553\"> <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\"> <strong class=\"ph b\">Kick-Out Rights</strong> (1st def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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\">Ordinary Course of Business</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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\">With Cause</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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\">Without Cause</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-05-1\" class=\"xref\">810-20-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-05-2\" class=\"xref\">810-20-05-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-05-2\" class=\"xref\">810-20-05-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-15-1\" class=\"xref\">810-20-15-1 through 15-3</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-25-1\" class=\"xref\">810-20-25-1 through 25-21</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-45-1\" class=\"xref\">810-20-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/810/20/#810-20-55-1\" class=\"xref\">810-20-55-1 through 55-16</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-02/\" class=\"xref\">Accounting Standards Update No. 2015-02</a> </td> <td class=\"entry\">02/18/2015</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\nKick-Out Rights (1st def.) | Superseded | Accounting Standards Update No. 2015-02 | 02/18/2015 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ac7c71e60debe9c53840f5f4d0bdbf639cee3f054568793b46916f35b17bb1","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:29:46.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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