# ASC 810-970-00: Consolidation — Real Estate—General — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/970/#00-status)

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## ASC 810-970-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/810/970/#00-status)

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##### [810-970-00-1](https://asc.understandingaccounting.org/asc/810/970/#810-970-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL63492560-161863"><tbody><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="https://asc.understandingaccounting.org/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="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"></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/810/970/#810-970-25-2" class="xref">970-810-25-2</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/810/970/#810-970-25-3" class="xref">970-810-25-3</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></tbody></table>