{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/954/#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":"810-954","subtopic_title":"Health Care Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-954-00-1","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=\"SL6075910-162150\"><tr><td class=\"entry text-align-center\" colspan=\"1\"><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></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#economic-interest\" class=\"term\" title=\"A not-for-profit entity's (NFP's) interest in another entity that exists if any of the following criteria are met: The other entity holds or utilizes significant resources that must be used for the purposes of the NFP, either directly or indirectly by producing income or providing services. The NFP is responsible for the liabilities of the other entity. See paragraph 958-810-55-6 for examples of economic interests.\"><span>Economic Interest</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#legal-entity\" class=\"term\" title=\"Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts.\"><span>Legal Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-02/\" class=\"xref\">Accounting Standards Update No. 2017-02</a></td><td class=\"entry\">01/12/2017</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/810/954/#810-954-15-2\" class=\"xref\">954-810-15-2</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/810/954/#810-954-15-3\" class=\"xref\">954-810-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/810/954/#810-954-15-3\" class=\"xref\">954-810-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-02/\" class=\"xref\">Accounting Standards Update No. 2017-02</a></td><td class=\"entry\">01/12/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/810/954/#810-954-15-3\" class=\"xref\">954-810-15-3</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/810/954/#810-954-45-3B\" class=\"xref\">954-810-45-3B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/810/954/#810-954-45-3B\" class=\"xref\">954-810-45-3B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-08/\" class=\"xref\">Accounting Standards Update No. 2010-08</a></td><td class=\"entry\">02/02/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/810/954/#810-954-50-2\" class=\"xref\">954-810-50-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a></td><td class=\"entry\">01/28/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\nEconomic Interest | Amended | Accounting Standards Update No. 2016-14 | 08/18/2016 |\nLegal 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