# ASC 810-954-00: Consolidation — Health Care Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/954/#00-status)

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## ASC 810-954-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/810/954/#00-status)

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##### [810-954-00-1](https://asc.understandingaccounting.org/asc/810/954/#810-954-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6075910-162150"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr></tbody></table>