{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/10/#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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-10-00-1","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=\"SL6798323-115757\"><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/a/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>Acquirer</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#acquisition-by-a-not-for-profit-entity\" class=\"term\" title=\"A transaction or other event in which a not-for-profit acquirer obtains control of one or more nonprofit activities or businesses and initially recognizes their assets and liabilities in the acquirer's financial statements. When applicable guidance in Topic 805 is applied by a not-for-profit entity, the term business combination has the same meaning as this term has for a for-profit entity. Likewise, a reference to business combinations in guidance that links to Topic 805 has the same meaning as a reference to acquisitions by not-for-profit entities.\"><span>Acquisition by a Not-for-Profit Entity</span></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=\"/glossary/b/#benchmark-interest-rate\" class=\"term\" title=\"A widely recognized and quoted rate in an active financial market that is broadly indicative of the overall level of interest rates attributable to high-credit-quality obligors in that market. It is a rate that is widely used in a given financial market as an underlying basis for determining the interest rates of individual financial instruments and commonly referenced in interest-rate-related transactions. In theory, the benchmark interest rate should be a risk-free rate (that is, has no risk of default). In some markets, government borrowing rates may serve as a benchmark. In other markets, the benchmark interest rate may be an interbank offered rate.\"><span>Benchmark Interest Rate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#beneficial-interests\" class=\"term\" title=\"Rights to receive all or portions of specified cash inflows received by a trust or other entity, including, but not limited to, all of the following: Senior and subordinated shares of interest, principal, or other cash inflows to be passed-through or paid-through Premiums due to guarantors Commercial paper obligations Residual interests, whether in the form of debt or equity.\"><span>Beneficial Interests</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#business\" class=\"term\" title=\"Paragraphs 805-10-55-3A805-10-55-4805-10-55-5805-10-55-6 and 805-10-55-8805-10-55-9 define what is considered a business.\"><span>Business</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-01/\" class=\"xref\">Accounting Standards Update No. 2017-01</a></td><td class=\"entry\">01/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#corporate-joint-venture\" class=\"term\" title=\"A corporation owned and operated by a small group of entities (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a corporate joint venture frequently is to share risks and rewards in developing a new market, product or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A corporate joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a corporate joint venture. The ownership of a corporate joint venture seldom changes, and its stock is usually not traded publicly. A noncontrolling interest held by public ownership, however, does not preclude a corporation from being a corporate joint venture.\"><span>Corporate Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-risk\" class=\"term\" title=\"For purposes of a hedged item in a fair value hedge, credit risk is the risk of changes in the hedged item's fair value attributable to both of the following: Changes in the obligor's creditworthiness Changes in the spread over the benchmark interest ratewith respect to the hedged item's credit sector at inception of the hedge. For purposes of a hedged transaction in a cash flow hedge, credit risk is the risk of changes in the hedged transaction's cash flows attributable to all of the following: Default Changes in the obligor's creditworthiness Changes in the spread over the contractually specified interest rate or the benchmark interest rate with respect to the related financial asset's or liability's credit sector at inception of the hedge.\"><span>Credit Risk</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-risk\" class=\"term\" title=\"For purposes of a hedged item in a fair value hedge, credit risk is the risk of changes in the hedged item's fair value attributable to both of the following: Changes in the obligor's creditworthiness Changes in the spread over the benchmark interest ratewith respect to the hedged item's credit sector at inception of the hedge. For purposes of a hedged transaction in a cash flow hedge, credit risk is the risk of changes in the hedged transaction's cash flows attributable to all of the following: Default Changes in the obligor's creditworthiness Changes in the spread over the contractually specified interest rate or the benchmark interest rate with respect to the related financial asset's or liability's credit sector at inception of the hedge.\"><span>Credit Risk</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/glossary/d/#down-round-feature\" class=\"term\" title=\"A feature in a financial instrument that reduces the strike price of an issued financial instrument if the issuer sells shares of its stock for an amount less than the currently stated strike price of the issued financial instrument or issues an equity-linked financial instrument with a strike price below the currently stated strike price of the issued financial instrument. A down round feature may reduce the strike price of a financial instrument to the current issuance price, or the reduction may be limited by a floor or on the basis of a formula that results in a price that is at a discount to the original exercise price but above the new issuance price of the shares, or may reduce the strike price to below the current issuance price. A standard antidilution provision is not considered a down round feature.\"><span>Down Round Feature</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-11/\" class=\"xref\">Accounting Standards Update No. 2017-11</a></td><td class=\"entry\">07/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#embedded-credit-derivative\" class=\"term\" title=\"An embedded derivative that is also a credit derivative.\"><span>Embedded Credit Derivative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-11/\" class=\"xref\">Accounting Standards Update No. 2010-11</a></td><td class=\"entry\">03/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#environmental-credit\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028818-10-65-1An enforceable right that is acquired, internally generated, granted by a regulatory agency or its designee(s), or received in a nonreciprocal transfer that is not a grant from a regulator or its designee(s) that meets all of the following criteria:Lacks physical substance and is not a financial asset.Is represented to prevent, control, reduce, or remove emissions or other pollution.Is, or previously was, separately transferable in an exchange transaction. If an item is no longer separately transferable in an exchange transaction, an entity must be able to use that item to satisfy an environmental credit obligation to meet this criterion.Is not an income tax credit that may be used to settle an entity’s income tax liability, regardless of whether the entity has a tax liability or intends to use the credit for that purpose.An environmental credit that meets the above criteria may exist in a variety of forms, including (but not limited to) credits, certificates, allowances, and offsets.\"><span>Environmental Credit</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#environmental-credit-obligation\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028818-10-65-1A regulatory compliance obligation arising from existing or enacted laws, statutes, or ordinances represented to prevent, control, reduce, or remove emissions or other pollution that may be settled with environmental credits. Obligations within the scope of Subtopic 410-30 are not environmental credit obligations.\"><span>Environmental Credit Obligation</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#equity-restructuring\" class=\"term\" title=\"A nonreciprocal transaction between an entity and its shareholders that causes the per-share fair value of the shares underlying an option or similar award to change, such as a stock dividend, stock split, spinoff, rights offering, or recapitalization through a large, nonrecurring cash dividend.\"><span>Equity Restructuring</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-11/\" class=\"xref\">Accounting Standards Update No. 2017-11</a></td><td class=\"entry\">07/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#exchange\" class=\"term\" title=\"An exchange (or exchange transaction) is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations.\"><span>Exchange</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-instrument\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.\"><span>Financial Instrument</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a></td><td class=\"entry\">03/29/2024</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-statements-are-available-to-be-issued\" class=\"term\" title=\"Financial statements are considered available to be issued when they are complete in a form and format that complies with GAAP and all approvals necessary for issuance have been obtained, for example, from management, the board of directors, and/or significant shareholders. The process involved in creating and distributing the financial statements will vary depending on an entity's management and corporate governance structure as well as statutory and regulatory requirements.\"><span>Financial Statements Are Available to Be Issued</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-03/\" class=\"xref\">Accounting Standards Update No. 2014-03</a></td><td class=\"entry\">01/16/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fully-benefit-responsive-investment-contract\" class=\"term\" title=\"An investment contract is considered fully benefit-responsive if all of the following criteria are met for that contract, analyzed on an individual basis: The investment contract is effected directly between the plan and the issuer and prohibits the plan from assigning or selling the contract or its proceeds to another party without the consent of the issuer. Either of the following conditions exists: The repayment of principal and interest credited to participants in the plan is a financial obligation of the issuer of the investment contract. Prospective interest crediting rate adjustments are provided to participants in the plan on a designated pool of investments held by the plan or the contract issuer, whereby a financially responsible third party, through a contract generally referred to as a wrapper, must provide assurance that the adjustments to the interest crediting rate will not result in a future interest crediting rate that is less than zero. If an event has occurred such that realization of full contract value for a particular investment contract is no longer probable (for example, a significant decline in creditworthiness of the contract issuer or wrapper provider), the investment contract shall no longer be considered fully benefit-responsive. The terms of the investment contract require all permitted participant-initiated transactions with the plan to occur at contract value with no conditions, limits, or restrictions. Permitted participant-initiated transactions are those transactions allowed by the plan, such as any of the following: Withdrawals for benefits Loans Transfers to other funds within the plan. An event that limits the ability of the plan to transact at contract value with the issuer and that also limits the ability of the plan to transact at contract value with the participants in the plan, such as any of the following, must be probable of not occurring: Premature termination of the contracts by the plan Plant closings Layoffs Plan termination Bankruptcy Mergers Early retirement incentives. The plan itself must allow participants reasonable access to their funds. If access to funds is substantially restricted by plan provisions, investment contracts held by those plans may not be considered to be fully benefit-responsive. For example, if plan participants are allowed access at contract value to all or a portion of their account balances only upon termination of their participation in the plan, it would not be considered reasonable access and, therefore, investment contracts held by that plan would generally not be deemed to be fully benefit-responsive. However, in plans with a single investment fund that allow reasonable access to assets by inactive participants, restrictions on access to assets by active participants consistent with the objective of the plan (for example, retirement or health and welfare benefits) will not affect the benefit responsiveness of the investment contracts held by those single-fund plans. Also, if a plan limits participants' access to their account balances to certain specified times during the plan year (for example, semiannually or quarterly) to control the administrative costs of the plan, that limitation generally would not affect the benefit responsiveness of the investment contracts held by that plan. In addition, administrative provisions that place short-term restrictions (for example, three or six months) on transfers to competing fixed-rate investment options to limit arbitrage among those investment options (equity wash provisions) would not affect a contract's benefit responsiveness.\"><span>Fully Benefit-Responsive Investment Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part I)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/h/#hedged-layer\" class=\"term\" title=\"The hedged item designated in a portfolio layer method hedging relationship, representing a stated amount or stated amounts of a closed portfolio of financial assets or one or more beneficial interests secured by a portfolio of financial instruments that is not expected to be affected by prepayments, defaults, or other factors affecting the timing and amount of cash flows for the designated hedge period.\"><span>Hedged Layer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#income-taxes\" class=\"term\" title=\"Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.\"><span>Income Taxes</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#interest-rate-risk\" class=\"term\" title=\"For recognized variable-rate financial instruments and forecasted issuances or purchases of variable-rate financial instruments, interest rate risk is the risk of changes in the hedged item's cash flows attributable to changes in the contractually specified interest rate in the agreement. For recognized fixed-rate financial instruments, interest rate risk is the risk of changes in the hedged item's fair value attributable to changes in the designated benchmark interest rate. For forecasted issuances or purchases of fixed-rate financial instruments, interest rate risk is the risk of changes in the hedged item's cash flows attributable to changes in the designated benchmark interest rate.\"><span>Interest Rate Risk</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/j/#joint-venture\" class=\"term\" title=\"An entity owned and operated by a small group of businesses (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a joint venture frequently is to share risks and rewards in developing a new market, product, or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a joint venture. The ownership of a joint venture seldom changes, and its equity interests usually are not traded publicly. A minority public ownership, however, does not preclude an entity from being a joint venture. As distinguished from a corporate joint venture, a joint venture is not limited to corporate entities.\"><span>Joint Venture</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#loan-commitment\" class=\"term\" title=\"Loan commitments are legally binding commitments to extend credit to a counterparty under certain prespecified terms and conditions. They have fixed expiration dates and may either be fixed-rate or variable-rate. Loan commitments can be either of the following: Revolving (in which the amount of the overall commitment is reestablished upon repayment of previously drawn amounts) Nonrevolving (in which the amount of the overall commitment is not reestablished upon repayment of previously drawn amounts).\"><span>Loan Commitment</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#london-interbank-offered-rate-libor-swap-rate\" class=\"term\" title=\"The fixed rate on a single-currency, constant-notional interest rate swap that has its variable-rate leg referenced to the London Interbank Offered Rate (LIBOR) with no additional spread over LIBOR on that variable-rate leg. That fixed rate is the derived rate that would result in the swap having a zero fair value at inception because the present value of fixed cash flows, based on that rate, equate to the present value of the variable cash flows.\"><span>London Interbank Offered Rate (LIBOR) Swap Rate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-16/\" class=\"xref\">Accounting Standards Update No. 2018-16</a></td><td class=\"entry\">10/25/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">London Interbank Offered Rate Swap Rate</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-16/\" class=\"xref\">Accounting Standards Update No. 2018-16</a></td><td class=\"entry\">10/25/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#market-risk-benefit\" class=\"term\" title=\"A contract or contract feature in a long-duration contract issued by an insurance entity that both protects the contract holder from other-than-nominal capital market risk and exposes the insurance entity to other-than-nominal capital market risk.\"><span>Market Risk Benefit</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#merger-of-not-for-profit-entities\" class=\"term\" title=\"A transaction or other event in which the governing bodies of two or more not-for-profit entities cede control of those entities to create a new not-for-profit entity.\"><span>Merger of Not-for-Profit Entities</span></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=\"/glossary/n/#nonperformance-risk\" class=\"term\" title=\"The risk that an entity will not fulfill an obligation. Nonperformance risk includes, but may not be limited to, the reporting entity's own credit risk.\"><span>Nonperformance Risk</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-03/\" class=\"xref\">Accounting Standards Update No. 2014-03</a></td><td class=\"entry\">01/16/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonreciprocal-transfer\" class=\"term\" title=\"Nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entity's reacquisition of its outstanding stock is an example of a nonreciprocal transfer.\"><span>Nonreciprocal Transfer</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/glossary/o/#other-comprehensive-income\" class=\"term\" title=\"Revenues, expenses, gains, and losses that under generally accepted accounting principles (GAAP) are included in comprehensive income but excluded from net income.\"><span>Other Comprehensive Income</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#readily-convertible-to-cash\" class=\"term\" title=\"Assets that are readily convertible to cash have both of the following: Interchangeable (fungible) units Quoted prices available in an active market that can rapidly absorb the quantity held by the entity without significantly affecting the price. (Based on paragraph 83(a) of FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business Enterprises.)(P) December 16, 2024; (N) December 16, 2025105-10-65-9Assets that are readily convertible to cash have both of the following: Interchangeable (fungible) units Quoted prices available in an active market that can rapidly absorb the quantity held by the entity without significantly affecting the price.\"><span>Readily Convertible to Cash</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a></td><td class=\"entry\">03/29/2024</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#registration-payment-arrangement\" class=\"term\" title=\"An arrangement with both of the following characteristics: It specifies that the issuer will endeavor to do either of the following: File a registration statement for the resale of specified financial instruments and/or for the resale of equity shares that are issuable upon exercise or conversion of specified financial instruments and for that registration statement to be declared effective by the U.S. Securities and Exchange Commission (SEC) (or other applicable securities regulator if the registration statement will be filed in a foreign jurisdiction) within a specified grace period Maintain the effectiveness of the registration statement for a specified period of time (or in perpetuity). It requires the issuer to transfer consideration to the counterparty if the registration statement for the resale of the financial instrument or instruments subject to the arrangement is not declared effective or if effectiveness of the registration statement is not maintained. That consideration may be payable in a lump sum or it may be payable periodically, and the form of the consideration may vary. For example, the consideration may be in the form of cash, equity instruments, or adjustments to the terms of the financial instrument or instruments that are subject to the registration payment arrangement (such as an increased interest rate on a debt instrument).\"><span>Registration Payment Arrangement</span></a></td><td class=\"entry\">Added</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=\"/glossary/s/#spot-rate\" class=\"term\" title=\"The exchange rate for immediate delivery of currencies exchanged.\"><span>Spot Rate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#standard-antidilution-provisions\" class=\"term\" title=\"Standard antidilution provisions are those that result in adjustments to the conversion ratio in the event of an equity restructuring transaction that are designed to maintain the value of the conversion option.\"><span>Standard Antidilution Provisions</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-11/\" class=\"xref\">Accounting Standards Update No. 2017-11</a></td><td class=\"entry\">07/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/t/#transaction\" class=\"term\" title=\"An external event involving transfer of something of value (future economic benefit) between two (or more) entities. (See FASB Concepts Statement No. 6, Elements of Financial Statements.)(P) December 16, 2024; (N) December 16, 2025105-10-65-9An external event involving transfer of something of value (future economic benefit) between two (or more) entities.\"><span>Transaction</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a></td><td class=\"entry\">03/29/2024</td></tr><tr><td class=\"entry\"><a href=\"/glossary/u/#unconditional-purchase-obligation\" class=\"term\" title=\"An obligation to transfer funds in the future for fixed or minimum amounts or quantities of goods or services at fixed or minimum prices (for example, as in take-or-pay contracts or throughput contracts).\"><span>Unconditional Purchase Obligation</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Variable Interest Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-03/\" class=\"xref\">Accounting Standards Update No. 2025-03</a></td><td class=\"entry\">05/12/2025</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/815/10/#815-10-05-4\" class=\"xref\">815-10-05-4</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/815/10/#815-10-05-11\" class=\"xref\">815-10-05-11</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/815/10/#815-10-05-13\" class=\"xref\">815-10-05-13</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/815/10/#815-10-15-1\" class=\"xref\">815-10-15-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-1\" class=\"xref\">815-10-15-1</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/815/10/#815-10-15-10\" class=\"xref\">815-10-15-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-13\" class=\"xref\">815-10-15-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-13\" class=\"xref\">815-10-15-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-13\" class=\"xref\">815-10-15-13</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/815/10/#815-10-15-17\" class=\"xref\">815-10-15-17</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/815/10/#815-10-15-19\" class=\"xref\">815-10-15-19</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/815/10/#815-10-15-36A\" class=\"xref\">815-10-15-36A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-13/\" class=\"xref\">Accounting Standards Update No. 2015-13</a></td><td class=\"entry\">08/10/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-45\" class=\"xref\">815-10-15-45</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-13/\" class=\"xref\">Accounting Standards Update No. 2015-13</a></td><td class=\"entry\">08/10/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-59\" class=\"xref\">815-10-15-59</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-59\" class=\"xref\">815-10-15-59</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/815/10/#815-10-15-61\" class=\"xref\">815-10-15-61</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-63\" class=\"xref\">815-10-15-63</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/815/10/#815-10-15-63\" class=\"xref\">815-10-15-63</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/815/10/#815-10-15-68A\" class=\"xref\">815-10-15-68A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part I)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-74\" class=\"xref\">815-10-15-74</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-74\" class=\"xref\">815-10-15-74</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2023-05/\" class=\"xref\">Accounting Standards Update No. 2023-05</a></td><td class=\"entry\">08/23/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-74\" class=\"xref\">815-10-15-74</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-74\" class=\"xref\">815-10-15-74</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-74\" class=\"xref\">815-10-15-74</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/815/10/#815-10-15-75\" class=\"xref\">815-10-15-75</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-75\" class=\"xref\">815-10-15-75</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2020-18 (PDF)</a></td><td class=\"entry\">11/25/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-75A\" class=\"xref\">815-10-15-75A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-11/\" class=\"xref\">Accounting Standards Update No. 2017-11</a></td><td class=\"entry\">07/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-77\" class=\"xref\">815-10-15-77</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-78\" class=\"xref\">815-10-15-78</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-15-79\" class=\"xref\">815-10-15-79 through 15-81</a></div></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/815/10/#815-10-15-82A\" class=\"xref\">815-10-15-82A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-82B\" class=\"xref\">815-10-15-82B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2026-02/\" class=\"xref\">Accounting Standards Update No. 2026-02</a></td><td class=\"entry\">05/19/2026</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-98\" class=\"xref\">815-10-15-98</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-138\" class=\"xref\">815-10-15-138</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/815/10/#815-10-15-141\" class=\"xref\">815-10-15-141</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/815/10/#815-10-15-141A\" class=\"xref\">815-10-15-141A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-01/\" class=\"xref\">Accounting Standards Update No. 2020-01</a></td><td class=\"entry\">01/16/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-142\" class=\"xref\">815-10-15-142</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-01/\" class=\"xref\">Accounting Standards Update No. 2020-01</a></td><td class=\"entry\">01/16/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-15-142\" class=\"xref\">815-10-15-142</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/815/10/#815-10-25-5\" class=\"xref\">815-10-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-25-5\" class=\"xref\">815-10-25-5</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/815/10/#815-10-25-9A\" class=\"xref\">815-10-25-9A</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/815/10/#815-10-25-9B\" class=\"xref\">815-10-25-9B</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/815/10/#815-10-25-16A\" class=\"xref\">815-10-25-16A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-25-16B\" class=\"xref\">815-10-25-16B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-25-17\" class=\"xref\">815-10-25-17</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/815/10/#815-10-25-18\" class=\"xref\">815-10-25-18</a></td><td class=\"entry\">Added</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/815/10/#815-10-30-5\" class=\"xref\">815-10-30-5</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/815/10/#815-10-30-6\" class=\"xref\">815-10-30-6</a></td><td class=\"entry\">Added</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/815/10/#815-10-35-1A\" class=\"xref\">815-10-35-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2020-18 (PDF)</a></td><td class=\"entry\">11/25/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-35-1A\" class=\"xref\">815-10-35-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-03/\" class=\"xref\">Accounting Standards Update No. 2016-03</a></td><td class=\"entry\">03/07/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-35-1A\" class=\"xref\">815-10-35-1A through 35-1C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-03/\" class=\"xref\">Accounting Standards Update No. 2014-03</a></td><td class=\"entry\">01/16/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-35-5\" class=\"xref\">815-10-35-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-35-5\" class=\"xref\">815-10-35-5</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/815/10/#815-10-35-6\" class=\"xref\">815-10-35-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-03/\" class=\"xref\">Accounting Standards Update No. 2018-03</a></td><td class=\"entry\">02/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-35-6\" class=\"xref\">815-10-35-6</a></td><td class=\"entry\">Added</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/815/10/#815-10-40-3\" class=\"xref\">815-10-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a></td><td class=\"entry\">03/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-45-4\" class=\"xref\">815-10-45-4</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-45-5\" class=\"xref\">815-10-45-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-45-10\" class=\"xref\">815-10-45-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-1\" class=\"xref\">815-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-50-1B\" class=\"xref\">815-10-50-1B through 50-4</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-1B\" class=\"xref\">815-10-50-1B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-3\" class=\"xref\">815-10-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-3\" class=\"xref\">815-10-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-03/\" class=\"xref\">Accounting Standards Update No. 2016-03</a></td><td class=\"entry\">03/07/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-3\" class=\"xref\">815-10-50-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-03/\" class=\"xref\">Accounting Standards Update No. 2014-03</a></td><td class=\"entry\">01/16/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4A\" class=\"xref\">815-10-50-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4A\" class=\"xref\">815-10-50-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4A\" class=\"xref\">815-10-50-4A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-50-4B\" class=\"xref\">815-10-50-4B through 50-4EEE</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4C\" class=\"xref\">815-10-50-4C</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4CC\" class=\"xref\">815-10-50-4CC</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4CCC\" class=\"xref\">815-10-50-4CCC</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-50-4D\" class=\"xref\">815-10-50-4D through 50-4E</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4EE\" class=\"xref\">815-10-50-4EE</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4EE\" class=\"xref\">815-10-50-4EE through 50-4EEEE</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4EEE\" class=\"xref\">815-10-50-4EEE</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4F\" class=\"xref\">815-10-50-4F</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4F\" class=\"xref\">815-10-50-4F</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4G\" class=\"xref\">815-10-50-4G</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4G\" class=\"xref\">815-10-50-4G</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/815/10/#815-10-50-4I\" class=\"xref\">815-10-50-4I</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4K\" class=\"xref\">815-10-50-4K</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4K\" class=\"xref\">815-10-50-4K</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-11/\" class=\"xref\">Accounting Standards Update No. 2010-11</a></td><td class=\"entry\">03/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-4L\" class=\"xref\">815-10-50-4L</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-5A\" class=\"xref\">815-10-50-5A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-5B\" class=\"xref\">815-10-50-5B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-5B\" class=\"xref\">815-10-50-5B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-5C\" class=\"xref\">815-10-50-5C</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-5C\" class=\"xref\">815-10-50-5C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-6\" class=\"xref\">815-10-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-7A\" class=\"xref\">815-10-50-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-01/\" class=\"xref\">Accounting Standards Update No. 2013-01</a></td><td class=\"entry\">01/31/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-8\" class=\"xref\">815-10-50-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-8A\" class=\"xref\">815-10-50-8A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-8B\" class=\"xref\">815-10-50-8B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Accounting Standards Update No. 2020-06</a></td><td class=\"entry\">08/05/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-50-8C\" class=\"xref\">815-10-50-8C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a></td><td class=\"entry\">10/09/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-2\" class=\"xref\">815-10-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-22\" class=\"xref\">815-10-55-22</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/815/10/#815-10-55-43\" class=\"xref\">815-10-55-43</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-43\" class=\"xref\">815-10-55-43</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-44\" class=\"xref\">815-10-55-44</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-55-46\" class=\"xref\">815-10-55-46 through 55-48</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-48A\" class=\"xref\">815-10-55-48A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-55-49\" class=\"xref\">815-10-55-49 through 55-53</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-60\" class=\"xref\">815-10-55-60</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/815/10/#815-10-55-62\" class=\"xref\">815-10-55-62</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-136\" class=\"xref\">815-10-55-136</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-137\" class=\"xref\">815-10-55-137</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-55-143A\" class=\"xref\">815-10-55-143A through 55-143S</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-144\" class=\"xref\">815-10-55-144</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-181\" class=\"xref\">815-10-55-181</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-181\" class=\"xref\">815-10-55-181</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-182\" class=\"xref\">815-10-55-182</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-3BF14124-F810-42BD-94AF-B77932BACA44.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2021-09 (PDF)</a></td><td class=\"entry\">08/20/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-182\" class=\"xref\">815-10-55-182</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a></td><td class=\"entry\">08/28/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-182\" class=\"xref\">815-10-55-182</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-55-184\" class=\"xref\">815-10-55-184</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-65-5\" class=\"xref\">815-10-65-5</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-11/\" class=\"xref\">Accounting Standards Update No. 2010-11</a></td><td class=\"entry\">03/05/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-65-6\" class=\"xref\">815-10-65-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-03/\" class=\"xref\">Accounting Standards Update No. 2016-03</a></td><td class=\"entry\">03/07/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-65-6\" class=\"xref\">815-10-65-6</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-03/\" class=\"xref\">Accounting Standards Update No. 2014-03</a></td><td class=\"entry\">01/16/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-65-7\" class=\"xref\">815-10-65-7</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-13/\" class=\"xref\">Accounting Standards Update No. 2015-13</a></td><td class=\"entry\">08/10/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/10/#815-10-65-8\" class=\"xref\">815-10-65-8</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquirer | Amended | Accounting Standards Update No. 2025-03 | 05/12/2025 |\nAcquisition 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