{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/30/#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":"810-30","subtopic_title":"Research and Development Arrangements","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-30-00-1","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=\"SL29648110-128554\"><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=\"/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=\"/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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/810/30/#810-30-15-3\" class=\"xref\">810-30-15-3</a></td><td class=\"entry\">Amended</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/810/30/#810-30-55-1\" class=\"xref\">810-30-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/810/30/#810-30-55-3\" class=\"xref\">810-30-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (3rd def.) | Added | Accounting Standards Update No. 2012-04 | 10/01/2012 |\n|…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37666f32541db0a08a87e9728976483acb6d075aab150aebbea939b5d8fa90df","downloaded_from":"2026-09-10T01:30:05.404Z","last_downloaded_at":"2026-09-10T01:30:05.404Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481323","source_sha256":"b98305913126fd43c553bb8303180989b15d3c767a4122076a746c6e2c59d761"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d3073abbbdb4d88bb7b37c059fca82a94805184b32d4dde7b70e93e361abdd2","downloaded_from":"2026-09-10T01:30:05.404Z","last_downloaded_at":"2026-09-10T01:30:05.404Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481323","source_sha256":"b98305913126fd43c553bb8303180989b15d3c767a4122076a746c6e2c59d761"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fa16187106b1f37d0a1c0b3c049ad41af838fc23de865a8fec50ef39cb4b70f","downloaded_from":"2026-09-10T01:30:05.404Z","last_downloaded_at":"2026-09-10T01:30:05.404Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481323","source_sha256":"b98305913126fd43c553bb8303180989b15d3c767a4122076a746c6e2c59d761"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fa16187106b1f37d0a1c0b3c049ad41af838fc23de865a8fec50ef39cb4b70f","downloaded_from":"2026-09-10T01:30:05.404Z","last_downloaded_at":"2026-09-10T01:30:05.404Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481323","source_sha256":"b98305913126fd43c553bb8303180989b15d3c767a4122076a746c6e2c59d761"}}