# ASC 810-942-S00: Consolidation — Financial Services—Depository and Lending — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/942/#sec-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): 2026-09-10T01:31:53.351Z to 2026-09-10T01:31:53.351Z Record version: sha256:2146e89e35a1f342ff9bda30da8597b4899773d04bd2f269cb9f5ac5dd582bb7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-942-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/942/#sec-00-status) SEC content: yes ##### [810-942-S00-1](https://asc.understandingaccounting.org/asc/810/942/#810-942-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:31:53.351Z to 2026-09-10T01:31:53.351Z Record version: sha256:9d1aec2e8d8e7a5f8dcec5571d7db1b5395b37bd13efd9c97bbff834414f2a3d 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
942-810-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012