# ASC 810-952-00: Consolidation — Franchisors — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/952/#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): 2026-09-10T01:32:30.134Z to 2026-09-10T01:32:30.134Z Record version: sha256:aa3d81ce8d60fa42d0185299364e249088bbdd371f32a27653a2e0c3f5110347 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-952-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/952/#00-status) SEC content: no ##### [810-952-00-1](https://asc.understandingaccounting.org/asc/810/952/#810-952-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:32:30.134Z to 2026-09-10T01:32:30.134Z Record version: sha256:4135cbd46d97e7ea69a2061eb5af3bb7a1d58846c069d1dc71e74fd7e52dc9ff 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
Subtopic 952-810SupersededAccounting Standards Update No. 2009-1712/23/2009