{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/958/#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":"810-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-958-00-1","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=\"SL6799063-128455\"> <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\">Bargain Purchase Option</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Bargain Renewal Option</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#conditional-contribution\" class=\"term\" title=\"A contribution that contains a donor-imposed condition.\"><span>Conditional Contribution</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>Contribution</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>Contribution</span></a> </td> <td class=\"entry\">Amended</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> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#donor-imposed-condition\" class=\"term\" title=\"A donor stipulation (donors include other types of contributors, including makers of certain grants) that represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. Failure to overcome the barrier gives the contributor a right of return of the assets it has transferred or gives the promisor a right of release from its obligation to transfer its assets.\"><span>Donor-Imposed Condition</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#donor-imposed-restriction\" class=\"term\" title=\"A donor stipulation (donors include other types of contributors, including makers of certain grants) that specifies a use for a contributed asset that is more specific than broad limits resulting from the following: The nature of the not-for-profit entity (NFP) The environment in which it operates The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association. Some donors impose restrictions that are temporary in nature, for example, stipulating that resources be used after a specified date, for particular programs or services, or to acquire buildings or equipment. Other donors impose restrictions that are perpetual in nature, for example, stipulating that resources be maintained in perpetuity. Laws may extend those limits to investment returns from those resources and to other enhancements (diminishments) of those resources. Thus, those laws extend donor-imposed restrictions.\"><span>Donor-Imposed Restriction</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/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\"> <strong class=\"ph b\">Fair Value</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (3rd def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Indirectly Related to the Leased Property</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/k/#kick-out-rights-voting-interest-entity-definition\" class=\"term\" title=\"The rights underlying the limited partner's or partners' ability to dissolve (liquidate) the limited partnership or otherwise remove the general partners without cause.\"><span>Kick-Out Rights (Voting Interest Entity Definition)</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\"> <a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lease-term\" class=\"term\" title=\"The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor.\"><span>Lease Term</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</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\"> <a href=\"/glossary/l/#lessee\" class=\"term\" title=\"An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessee</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lessor\" class=\"term\" title=\"An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessor</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#limited-partnership\" class=\"term\" title=\"An association in which one or more general partners have unlimited liability and one or more partners have limited liability. A limited partnership is usually managed by the general partner or partners, subject to limitations, if any, imposed by the partnership agreement.\"><span>Limited Partnership</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\"> <a href=\"/glossary/n/#net-assets-with-donor-restrictions\" class=\"term\" title=\"The part of net assets of a not-for-profit entity that is subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants).\"><span>Net Assets with Donor Restrictions</span></a> </td> <td class=\"entry\">Added</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/n/#net-assets-without-donor-restrictions\" class=\"term\" title=\"The part of net assets of a not-for-profit entity that is not subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants).\"><span>Net Assets without Donor Restrictions</span></a> </td> <td class=\"entry\">Added</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\"> <strong class=\"ph b\">Noncancelable Lease Term</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/o/#ordinary-course-of-business\" class=\"term\" title=\"Decisions about matters of a type consistent with those normally expected to be addressed in directing and carrying out current business activities, regardless of whether the events or transactions that would necessitate such decisions are expected to occur in the near term. However, it must be at least reasonably possible that those events or transactions that would necessitate such decisions will occur. The ordinary course of business does not include self-dealing transactions.\"><span>Ordinary Course of Business</span></a> (1st def.)</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\"> <a href=\"/glossary/p/#participating-rights-voting-interest-entity-definition\" class=\"term\" title=\"Participating rights allow the limited partners or noncontrolling shareholders to block or participate in certain significant financial and operating decisions of the limited partnership or corporation that are made in the ordinary course of business. Participating rights do not require the holders of such rights to have the ability to initiate actions.\"><span>Participating Rights (Voting Interest Entity Definition)</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\"> <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>Promise to Give</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#protective-rights-voting-interest-entity-definition\" class=\"term\" title=\"Rights that are only protective in nature and that do not allow the limited partners or noncontrolling shareholders to participate in significant financial and operating decisions of the limited partnership or corporation that are made in the ordinary course of business.\"><span>Protective Rights (Voting Interest Entity Definition)</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\"> <strong class=\"ph b\">Penalty</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/u/#underlying-asset\" class=\"term\" title=\"An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset.\"><span>Underlying Asset</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/w/#with-cause\" class=\"term\" title=\"With cause generally restricts the limited partners' ability to dissolve (liquidate) the limited partnership or remove the general partners in situations that include, but that are not limited to, fraud, illegal acts, gross negligence, and bankruptcy of the general partners.\"><span>With Cause</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\"> <a href=\"/glossary/w/#without-cause\" class=\"term\" title=\"Without cause means that no reason need be given for the dissolution (liquidation) of the limited partnership or removal of the general partners.\"><span>Without Cause</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/810/958/#810-958-05-1\" class=\"xref\">958-810-05-1</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/810/958/#810-958-05-1\" class=\"xref\">958-810-05-1</a> </td> <td class=\"entry\">Amended</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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-15-3\" class=\"xref\">958-810-15-3</a> </td> <td class=\"entry\">Amended</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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</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/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</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/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-15-4\" class=\"xref\">958-810-15-4</a> </td> <td class=\"entry\">Amended</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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-25-2\" class=\"xref\">958-810-25-2</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/810/958/#810-958-25-3\" class=\"xref\">958-810-25-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-25-10\" class=\"xref\">958-810-25-10</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-25-11\" class=\"xref\">958-810-25-11 through 25-29</a></div> </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\"> <a href=\"/asc/810/958/#810-958-45-1\" class=\"xref\">958-810-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-45-1\" class=\"xref\">958-810-45-1</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/810/958/#810-958-45-1\" class=\"xref\">958-810-45-1</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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-45-2\" class=\"xref\">958-810-45-2</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-50-4\" class=\"xref\">958-810-50-4 through 50-6</a></div> </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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-50-5\" class=\"xref\">958-810-50-5</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=\"/asc/810/958/#810-958-50-5\" class=\"xref\">958-810-50-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-3\" class=\"xref\">958-810-55-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-4\" class=\"xref\">958-810-55-4</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/810/958/#810-958-55-4\" class=\"xref\">958-810-55-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-4\" class=\"xref\">958-810-55-4</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/810/958/#810-958-55-4\" class=\"xref\">958-810-55-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-7\" class=\"xref\">958-810-55-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-14\" class=\"xref\">958-810-55-14</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-55-16A\" class=\"xref\">958-810-55-16A through 55-16I</a></div> </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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-55-17\" class=\"xref\">958-810-55-17 through 55-25</a></div> </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> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-18\" class=\"xref\">958-810-55-18</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=\"/asc/810/958/#810-958-55-19\" class=\"xref\">958-810-55-19</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-55-21\" class=\"xref\">958-810-55-21 through 55-25</a></div> </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=\"/asc/810/958/#810-958-55-21\" class=\"xref\">958-810-55-21</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-24\" class=\"xref\">958-810-55-24</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/810/958/#810-958-55-25\" class=\"xref\">958-810-55-25</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-55-26\" class=\"xref\">958-810-55-26 through 55-32</a></div> </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\"> <a href=\"/asc/810/958/#810-958-60-3\" class=\"xref\">958-810-60-3</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/810/958/#810-958-65-2\" class=\"xref\">958-810-65-2</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBargain Purchase Option | Superseded | Accounting Standards Update No. 2016-02 | 02/25/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70a59ce1f8bd59d8dca4e0693ea2e8afd0958103713cc0282d7c78b2a0750344","downloaded_from":"2026-09-10T01:33:02.909Z","last_downloaded_at":"2026-09-10T01:33:02.909Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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