# ASC 810-20-00: Consolidation — Control of Partnerships and Similar Entities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/20/#00-status) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:29:46.054Z to 2026-09-10T01:29:46.054Z Record version: sha256:6cb192180e23143348ed7e941d8aa948a2708331cd0667f052da8670ae0922b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/20/#00-status) SEC content: no ##### [810-20-00-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:46.054Z to 2026-09-10T01:29:46.054Z Record version: sha256:b6ac7c71e60debe9c53840f5f4d0bdbf639cee3f054568793b46916f35b17bb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Kick-Out Rights (1st def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Kick-Out Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Ordinary Course of BusinessSupersededAccounting Standards Update No. 2015-0202/18/2015
Participating Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Protective Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
With CauseSupersededAccounting Standards Update No. 2015-0202/18/2015
Without CauseSupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-1SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-2SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-2AmendedAccounting Standards Update No. 2009-1712/23/2009
810-20-15-1 through 15-3
SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-25-1 through 25-21
SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-45-1SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-55-1 through 55-16
SupersededAccounting Standards Update No. 2015-0202/18/2015