{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/970/#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":"810-970","subtopic_title":"Real Estate—General","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-970-00-1","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=\"SL63492560-161863\"><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\"><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></td><td class=\"entry\">Added</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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/810/970/#810-970-25-2\" class=\"xref\">970-810-25-2</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/810/970/#810-970-25-3\" class=\"xref\">970-810-25-3</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nOrdinary Course of Business | Added | Accounting Standards Update No. 2015-02 | 02/18/20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6090c06cc67e90384dd0edf58e3610051396ffcdf97a991f353b022a081a285","downloaded_from":"2026-09-10T01:33:31.428Z","last_downloaded_at":"2026-09-10T01:33:31.428Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477303","source_sha256":"84bf36dd25e26f81c7fc6ac88d78788659a09daec6707135ac81f889f06d4e5b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:900ba447add186d7b1269c99f4c61653045ce01d085db23970f7cb18fae79492","downloaded_from":"2026-09-10T01:33:31.428Z","last_downloaded_at":"2026-09-10T01:33:31.428Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477303","source_sha256":"84bf36dd25e26f81c7fc6ac88d78788659a09daec6707135ac81f889f06d4e5b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3191e934360acd7b9e763de3ddedd06a0bb5070245b4b95f23250e716996fe9d","downloaded_from":"2026-09-10T01:33:31.428Z","last_downloaded_at":"2026-09-10T01:33:31.428Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477303","source_sha256":"84bf36dd25e26f81c7fc6ac88d78788659a09daec6707135ac81f889f06d4e5b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3191e934360acd7b9e763de3ddedd06a0bb5070245b4b95f23250e716996fe9d","downloaded_from":"2026-09-10T01:33:31.428Z","last_downloaded_at":"2026-09-10T01:33:31.428Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477303","source_sha256":"84bf36dd25e26f81c7fc6ac88d78788659a09daec6707135ac81f889f06d4e5b"}}