{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/980/#sec-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":"810-980","subtopic_title":"Regulated Operations","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-980-S00-1","para":"S00-1","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\" frame=\"all\" id=\"SL5311990-227191\"><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=\"/asc/810/980/#810-980-S45-1\" class=\"xref\">980-810-S45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-04/\" class=\"xref\">Accounting Standards Update No. 2018-04</a></td><td class=\"entry\">03/09/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/810/980/#810-980-S99-1\" class=\"xref\">980-810-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-04/\" class=\"xref\">Accounting Standards Update No. 2018-04</a></td><td class=\"entry\">03/09/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n980-810-S45-1 | Superseded | Accounting Standards Update No. 2018-04 | 03/09/2018 |\n980-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c617764a7cec614aa385e6bac25c6042f414cdcd29e02029bf80412d95ef4e17","downloaded_from":"2026-09-10T01:34:36.258Z","last_downloaded_at":"2026-09-10T01:34:36.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479089","source_sha256":"115e8cbd358df1d4528e26ecb9720ee5f271b7057e076f5a5e0b01bcedd5f911"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82ccc57cad7e4d6c4d8dd24bb4848ef5d779bbe64f2dd698273bb125b779eb08","downloaded_from":"2026-09-10T01:34:36.258Z","last_downloaded_at":"2026-09-10T01:34:36.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479089","source_sha256":"115e8cbd358df1d4528e26ecb9720ee5f271b7057e076f5a5e0b01bcedd5f911"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8bed30c67d13a3dba1194adfb01d51ccc83e7bc0e8e6cb256ee91aeca8450b6","downloaded_from":"2026-09-10T01:34:36.258Z","last_downloaded_at":"2026-09-10T01:34:36.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479089","source_sha256":"115e8cbd358df1d4528e26ecb9720ee5f271b7057e076f5a5e0b01bcedd5f911"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8bed30c67d13a3dba1194adfb01d51ccc83e7bc0e8e6cb256ee91aeca8450b6","downloaded_from":"2026-09-10T01:34:36.258Z","last_downloaded_at":"2026-09-10T01:34:36.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479089","source_sha256":"115e8cbd358df1d4528e26ecb9720ee5f271b7057e076f5a5e0b01bcedd5f911"}}