# ASC 810-942-00: Consolidation — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/942/#00-status)

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## ASC 810-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/810/942/#00-status)

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##### [810-942-00-1](https://asc.understandingaccounting.org/asc/810/942/#810-942-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL35686796-199421"><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"><strong class="ph b">Liquidating Bank</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-07/" class="xref">Accounting Standards Update No. 2013-07</a></td><td class="entry">04/22/2013</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/810/942/#810-942-05-1" class="xref">942-810-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-07/" class="xref">Accounting Standards Update No. 2013-07</a></td><td class="entry">04/22/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/810/942/#810-942-45-2" class="xref">942-810-45-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-07/" class="xref">Accounting Standards Update No. 2013-07</a></td><td class="entry">04/22/2013</td></tr></tbody></table>