{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/20/#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":"815-20","subtopic_title":"Hedging—General","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-20-00-1","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\" frame=\"all\" id=\"SL6772654-128452\"><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/#auction-rate-notes\" class=\"term\" title=\"Auction rate notes are notes that generally have long-term nominal maturities and interest rates that reset periodically through a Dutch auction process, typically every 7, 28, or 35 days. At an auction, existing holders of auction rate notes and potential buyers enter a competitive bidding process through a broker-dealer, specifying the number of shares (units) to purchase with the lowest interest rate they are willing to accept. Generally, the lowest bid rate at which all shares can be sold at the notes' par value establishes the interest rate (also known as the clearing rate) to be applied until the next auction.\"><span>Auction Rate Notes</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/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\"><strong class=\"ph b\">Contractually Specified Component</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contractually Specified Component</strong></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/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/f/#fair-value-hedge\" class=\"term\" title=\"A hedge of the exposure to changes in the fair value of a recognized asset or liability, or of an unrecognized firm commitment, that are attributable to a particular risk.\"><span>Fair Value Hedge</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/f/#fed-funds-effective-rate-overnight-index-swap-rate\" class=\"term\" title=\"The fixed rate on a U.S. dollar, constant-notional interest rate swap that has its variable-rate leg referenced to the Fed Funds Effective Rate (an overnight rate) with no additional spread over the Fed Funds effective rate 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, equates to the present value of the variable cash flows.\"><span>Fed Funds Effective Rate Overnight Index 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\">Fed Funds Effective Swap Rate (or Overnight Index 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\"><strong class=\"ph b\">Fed Funds Effective Swap Rate (or Overnight Index Swap Rate)</strong></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-10/\" class=\"xref\">Accounting Standards Update No. 2013-10</a></td><td class=\"entry\">07/17/2013</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/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/#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/l/#libor-swap-rate\" class=\"term\" title=\"See London Interbank Offered Rate (LIBOR) Swap Rate.\"><span>LIBOR Swap Rate</span></a></td><td class=\"entry\">Amended</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/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/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</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/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/p/#private-company\" class=\"term\" title=\"An entity other than a public business entity, a not-for-profit entity, or an employee benefit plan within the scope of Topics 960 through 965 on plan accounting.\"><span>Private Company</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/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>Probable (2nd def.)</span></a></td><td class=\"entry\">Added</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=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></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=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></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=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</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/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/s/#secured-overnight-financing-rate-sofr-overnight-index-swap-rate\" class=\"term\" title=\"The fixed rate on a U.S. dollar, constant-notional interest rate swap that has its variable-rate leg referenced to the Secured Overnight Financing Rate (SOFR) (an overnight rate) with no additional spread over SOFR 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, equates to the present value of the variable cash flows.\"><span>Secured Overnight Financing Rate (SOFR) Overnight Index 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\"><a href=\"/glossary/s/#securities-industry-and-financial-markets-association-sifma-municipal-swap-rate\" class=\"term\" title=\"The fixed rate on a U.S. dollar, constant-notional interest rate swap that has its variable-rate leg referenced to the Securities Industry and Financial Markets Association (SIFMA) Municipal Swap Index with no additional spread over the SIFMA Municipal Swap Index 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, equates to the present value of the variable cash flows.\"><span>Securities Industry and Financial Markets Association (SIFMA) Municipal Swap 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/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/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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-05-1\" class=\"xref\">815-20-05-1</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/815/20/#815-20-05-2\" class=\"xref\">815-20-05-2</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-05-3\" class=\"xref\">815-20-05-3 through 05-10</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-05-4\" class=\"xref\">815-20-05-4</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/815/20/#815-20-15-1\" class=\"xref\">815-20-15-1</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/815/20/#815-20-25-1\" class=\"xref\">815-20-25-1</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/815/20/#815-20-25-2\" class=\"xref\">815-20-25-2</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/815/20/#815-20-25-3\" class=\"xref\">815-20-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-3\" class=\"xref\">815-20-25-3</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/815/20/#815-20-25-3\" class=\"xref\">815-20-25-3</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/815/20/#815-20-25-3A\" class=\"xref\">815-20-25-3A</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/815/20/#815-20-25-6\" class=\"xref\">815-20-25-6</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/815/20/#815-20-25-6\" class=\"xref\">815-20-25-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2013-10/\" class=\"xref\">Accounting Standards Update No. 2013-10</a></td><td class=\"entry\">07/17/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-6A\" class=\"xref\">815-20-25-6A</a></td><td class=\"entry\">Amended</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=\"/asc/815/20/#815-20-25-6A\" class=\"xref\">815-20-25-6A</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/815/20/#815-20-25-6A\" class=\"xref\">815-20-25-6A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2013-10/\" class=\"xref\">Accounting Standards Update No. 2013-10</a></td><td class=\"entry\">07/17/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-6B\" class=\"xref\">815-20-25-6B</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/815/20/#815-20-25-8\" class=\"xref\">815-20-25-8</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/815/20/#815-20-25-12\" class=\"xref\">815-20-25-12</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/815/20/#815-20-25-12\" class=\"xref\">815-20-25-12</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/815/20/#815-20-25-12A\" class=\"xref\">815-20-25-12A</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/815/20/#815-20-25-12A\" class=\"xref\">815-20-25-12A</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/815/20/#815-20-25-12B\" class=\"xref\">815-20-25-12B</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/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</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/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</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/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</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/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</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/815/20/#815-20-25-15\" class=\"xref\">815-20-25-15</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=\"/asc/815/20/#815-20-25-16\" class=\"xref\">815-20-25-16</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/815/20/#815-20-25-17\" class=\"xref\">815-20-25-17</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/815/20/#815-20-25-19\" class=\"xref\">815-20-25-19</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/815/20/#815-20-25-19A\" class=\"xref\">815-20-25-19A</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/815/20/#815-20-25-19B\" class=\"xref\">815-20-25-19B</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/815/20/#815-20-25-22A\" class=\"xref\">815-20-25-22A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-22A\" class=\"xref\">815-20-25-22A</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/815/20/#815-20-25-22B\" class=\"xref\">815-20-25-22B</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-22B\" class=\"xref\">815-20-25-22B</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/815/20/#815-20-25-22C\" class=\"xref\">815-20-25-22C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-28\" class=\"xref\">815-20-25-28</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/815/20/#815-20-25-29\" class=\"xref\">815-20-25-29</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/815/20/#815-20-25-36\" class=\"xref\">815-20-25-36</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/815/20/#815-20-25-37\" class=\"xref\">815-20-25-37</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/815/20/#815-20-25-43\" class=\"xref\">815-20-25-43</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/815/20/#815-20-25-43\" class=\"xref\">815-20-25-43</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/815/20/#815-20-25-46B\" class=\"xref\">815-20-25-46B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-46B\" class=\"xref\">815-20-25-46B</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/815/20/#815-20-25-50\" class=\"xref\">815-20-25-50</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/815/20/#815-20-25-51\" class=\"xref\">815-20-25-51</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/815/20/#815-20-25-54\" class=\"xref\">815-20-25-54</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/815/20/#815-20-25-71\" class=\"xref\">815-20-25-71</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/815/20/#815-20-25-72\" class=\"xref\">815-20-25-72</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/815/20/#815-20-25-73\" class=\"xref\">815-20-25-73</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/815/20/#815-20-25-77\" class=\"xref\">815-20-25-77</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-77\" class=\"xref\">815-20-25-77</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/815/20/#815-20-25-79\" class=\"xref\">815-20-25-79</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-79\" class=\"xref\">815-20-25-79</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-25-79\" class=\"xref\">815-20-25-79 through 25-86</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/815/20/#815-20-25-79A\" class=\"xref\">815-20-25-79A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-79A\" class=\"xref\">815-20-25-79A</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/815/20/#815-20-25-79B\" class=\"xref\">815-20-25-79B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-83A\" class=\"xref\">815-20-25-83A</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/815/20/#815-20-25-83B\" class=\"xref\">815-20-25-83B</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/815/20/#815-20-25-84\" class=\"xref\">815-20-25-84</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-84A\" class=\"xref\">815-20-25-84A</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/815/20/#815-20-25-88\" class=\"xref\">815-20-25-88</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-102\" class=\"xref\">815-20-25-102</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-25-104\" class=\"xref\">815-20-25-104 through 25-106</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/815/20/#815-20-25-104\" class=\"xref\">815-20-25-104</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-25-111\" class=\"xref\">815-20-25-111</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/815/20/#815-20-25-113\" class=\"xref\">815-20-25-113</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/815/20/#815-20-25-117\" class=\"xref\">815-20-25-117</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-25-117A\" class=\"xref\">815-20-25-117A through 25-117D</a></div></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/815/20/#815-20-25-118\" class=\"xref\">815-20-25-118</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/815/20/#815-20-25-118A\" class=\"xref\">815-20-25-118A</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/815/20/#815-20-25-118A\" class=\"xref\">815-20-25-118A</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/815/20/#815-20-25-119\" class=\"xref\">815-20-25-119</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/815/20/#815-20-25-119\" class=\"xref\">815-20-25-119</a></td><td class=\"entry\">Amended</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/815/20/#815-20-25-125\" class=\"xref\">815-20-25-125</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/815/20/#815-20-25-129\" class=\"xref\">815-20-25-129</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/815/20/#815-20-25-129A\" class=\"xref\">815-20-25-129A</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/815/20/#815-20-25-131A\" class=\"xref\">815-20-25-131A</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-25-131A\" class=\"xref\">815-20-25-131A through 25-131E</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/815/20/#815-20-25-131AA\" class=\"xref\">815-20-25-131AA through 25-132</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-25-131AA\" class=\"xref\">815-20-25-131AA</a></td><td class=\"entry\">Added</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/815/20/#815-20-25-131AB\" class=\"xref\">815-20-25-131AB</a></td><td class=\"entry\">Added</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/815/20/#815-20-25-133\" class=\"xref\">815-20-25-133 through 25-143</a></div></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/815/20/#815-20-25-139\" class=\"xref\">815-20-25-139</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/815/20/#815-20-25-139\" class=\"xref\">815-20-25-139</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/815/20/#815-20-25-143\" class=\"xref\">815-20-25-143</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/815/20/#815-20-35-1\" class=\"xref\">815-20-35-1</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/815/20/#815-20-35-1\" class=\"xref\">815-20-35-1</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/815/20/#815-20-35-2\" class=\"xref\">815-20-35-2</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-35-2A\" class=\"xref\">815-20-35-2A through 35-2G</a></div></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/815/20/#815-20-35-6\" class=\"xref\">815-20-35-6</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/815/20/#815-20-35-7\" class=\"xref\">815-20-35-7</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-35-8\" class=\"xref\">815-20-35-8</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/815/20/#815-20-35-9\" class=\"xref\">815-20-35-9</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/815/20/#815-20-35-11\" class=\"xref\">815-20-35-11</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/815/20/#815-20-35-12\" class=\"xref\">815-20-35-12</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/815/20/#815-20-35-13\" class=\"xref\">815-20-35-13</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-35-16\" class=\"xref\">815-20-35-16</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/815/20/#815-20-35-17\" class=\"xref\">815-20-35-17</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-35-19\" class=\"xref\">815-20-35-19</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/815/20/#815-20-45-1\" class=\"xref\">815-20-45-1</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-45-1A\" class=\"xref\">815-20-45-1A through 45-1D</a></div></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/815/20/#815-20-45-1CC\" class=\"xref\">815-20-45-1CC</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/815/20/#815-20-45-3\" class=\"xref\">815-20-45-3</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/815/20/#815-20-45-4\" class=\"xref\">815-20-45-4</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/815/20/#815-20-50-1\" class=\"xref\">815-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-2\" class=\"xref\">815-20-55-2</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/815/20/#815-20-55-4A\" class=\"xref\">815-20-55-4A</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/815/20/#815-20-55-4A\" class=\"xref\">815-20-55-4A</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-5\" class=\"xref\">815-20-55-5 through 55-8</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-6\" class=\"xref\">815-20-55-6</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/815/20/#815-20-55-11\" class=\"xref\">815-20-55-11</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/815/20/#815-20-55-11\" class=\"xref\">815-20-55-11</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/815/20/#815-20-55-12\" class=\"xref\">815-20-55-12</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/815/20/#815-20-55-14A\" class=\"xref\">815-20-55-14A</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/815/20/#815-20-55-14A\" class=\"xref\">815-20-55-14A</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/815/20/#815-20-55-14B\" class=\"xref\">815-20-55-14B</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/815/20/#815-20-55-15\" class=\"xref\">815-20-55-15</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-15A\" class=\"xref\">815-20-55-15A through 55-15D</a></div></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/815/20/#815-20-55-17\" class=\"xref\">815-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-17\" class=\"xref\">815-20-55-17</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/815/20/#815-20-55-18A\" class=\"xref\">815-20-55-18A through 55-18D</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-19\" class=\"xref\">815-20-55-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-19\" class=\"xref\">815-20-55-19</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/815/20/#815-20-55-23\" class=\"xref\">815-20-55-23</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-23\" class=\"xref\">815-20-55-23</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-23A\" class=\"xref\">815-20-55-23A through 55-23D</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-24\" class=\"xref\">815-20-55-24</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-26A\" class=\"xref\">815-20-55-26A through 55-26E</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-26A\" class=\"xref\">815-20-55-26A through 55-26E</a></div></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/815/20/#815-20-55-27\" class=\"xref\">815-20-55-27 through 55-32</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/815/20/#815-20-55-33A\" class=\"xref\">815-20-55-33A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-33A\" class=\"xref\">815-20-55-33A</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/815/20/#815-20-55-33B\" class=\"xref\">815-20-55-33B</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/815/20/#815-20-55-33C\" class=\"xref\">815-20-55-33C</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-33D\" class=\"xref\">815-20-55-33D</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-33E\" class=\"xref\">815-20-55-33E</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/815/20/#815-20-55-33F\" class=\"xref\">815-20-55-33F</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-33G\" class=\"xref\">815-20-55-33G</a></td><td class=\"entry\">Added</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/815/20/#815-20-55-38\" class=\"xref\">815-20-55-38</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-39\" class=\"xref\">815-20-55-39</a></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-40\" class=\"xref\">815-20-55-40</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-41\" class=\"xref\">815-20-55-41 through 55-43</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-44\" class=\"xref\">815-20-55-44</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/815/20/#815-20-55-44A\" class=\"xref\">815-20-55-44A</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/815/20/#815-20-55-44C\" class=\"xref\">815-20-55-44C</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/815/20/#815-20-55-46\" class=\"xref\">815-20-55-46</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/815/20/#815-20-55-50\" class=\"xref\">815-20-55-50</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/815/20/#815-20-55-51\" class=\"xref\">815-20-55-51</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/815/20/#815-20-55-51\" class=\"xref\">815-20-55-51</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-54\" class=\"xref\">815-20-55-54 through 55-56</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/815/20/#815-20-55-54\" class=\"xref\">815-20-55-54</a></td><td class=\"entry\">Amended</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/815/20/#815-20-55-56\" class=\"xref\">815-20-55-56</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-56\" class=\"xref\">815-20-55-56</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-05/\" class=\"xref\">Accounting Standards Update No. 2016-05</a></td><td class=\"entry\">03/10/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-56A\" class=\"xref\">815-20-55-56A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-05/\" class=\"xref\">Accounting Standards Update No. 2016-05</a></td><td class=\"entry\">03/10/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-62\" class=\"xref\">815-20-55-62</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/815/20/#815-20-55-62A\" class=\"xref\">815-20-55-62A</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/815/20/#815-20-55-64\" class=\"xref\">815-20-55-64</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/815/20/#815-20-55-68\" class=\"xref\">815-20-55-68</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/815/20/#815-20-55-69\" class=\"xref\">815-20-55-69</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/815/20/#815-20-55-71\" class=\"xref\">815-20-55-71</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/815/20/#815-20-55-73\" class=\"xref\">815-20-55-73</a></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=\"/asc/815/20/#815-20-55-75\" class=\"xref\">815-20-55-75</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/815/20/#815-20-55-79A\" class=\"xref\">815-20-55-79A</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/815/20/#815-20-55-79A\" class=\"xref\">815-20-55-79A</a></td><td class=\"entry\">Amended</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/815/20/#815-20-55-79B\" class=\"xref\">815-20-55-79B</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/815/20/#815-20-55-79B\" class=\"xref\">815-20-55-79B</a></td><td class=\"entry\">Amended</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/815/20/#815-20-55-79C\" class=\"xref\">815-20-55-79C through 55-79AD</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/815/20/#815-20-55-79P\" class=\"xref\">815-20-55-79P</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-79R\" class=\"xref\">815-20-55-79R</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-80A\" class=\"xref\">815-20-55-80A</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/815/20/#815-20-55-86\" class=\"xref\">815-20-55-86</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/815/20/#815-20-55-88\" class=\"xref\">815-20-55-88</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-89\" class=\"xref\">815-20-55-89</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-89A\" class=\"xref\">815-20-55-89A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-89B\" class=\"xref\">815-20-55-89B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-90\" class=\"xref\">815-20-55-90</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/815/20/#815-20-55-91\" class=\"xref\">815-20-55-91</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-92\" class=\"xref\">815-20-55-92</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-94\" class=\"xref\">815-20-55-94</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-94\" class=\"xref\">815-20-55-94</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/815/20/#815-20-55-95\" class=\"xref\">815-20-55-95</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-96\" class=\"xref\">815-20-55-96</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/815/20/#815-20-55-96A\" class=\"xref\">815-20-55-96A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-97\" class=\"xref\">815-20-55-97</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-98\" class=\"xref\">815-20-55-98</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-98\" class=\"xref\">815-20-55-98</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/815/20/#815-20-55-99\" class=\"xref\">815-20-55-99</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-99A\" class=\"xref\">815-20-55-99A through 55-99E</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-103\" class=\"xref\">815-20-55-103 through 55-105</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-107\" class=\"xref\">815-20-55-107 through 55-110</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/815/20/#815-20-55-115\" class=\"xref\">815-20-55-115</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/815/20/#815-20-55-116\" class=\"xref\">815-20-55-116</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/815/20/#815-20-55-117\" class=\"xref\">815-20-55-117</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/815/20/#815-20-55-118\" class=\"xref\">815-20-55-118 through 55-122</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-119\" class=\"xref\">815-20-55-119</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/815/20/#815-20-55-123\" class=\"xref\">815-20-55-123</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/815/20/#815-20-55-126\" class=\"xref\">815-20-55-126</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/815/20/#815-20-55-129\" class=\"xref\">815-20-55-129</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-55-129\" class=\"xref\">815-20-55-129</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/815/20/#815-20-55-131\" class=\"xref\">815-20-55-131</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/815/20/#815-20-55-135\" class=\"xref\">815-20-55-135</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/815/20/#815-20-55-149\" class=\"xref\">815-20-55-149</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/815/20/#815-20-55-155\" class=\"xref\">815-20-55-155</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/815/20/#815-20-55-175\" class=\"xref\">815-20-55-175</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/815/20/#815-20-55-178\" class=\"xref\">815-20-55-178</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-187\" class=\"xref\">815-20-55-187 through 55-192</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-197\" class=\"xref\">815-20-55-197</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/815/20/#815-20-55-198\" class=\"xref\">815-20-55-198</a></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=\"/asc/815/20/#815-20-55-199\" class=\"xref\">815-20-55-199</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/815/20/#815-20-55-204\" class=\"xref\">815-20-55-204</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/815/20/#815-20-55-211\" class=\"xref\">815-20-55-211</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\"><div class=\"xref-range displayInline\"><a href=\"/asc/815/20/#815-20-55-226\" class=\"xref\">815-20-55-226 through 55-229</a></div></td><td class=\"entry\">Superseded</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/815/20/#815-20-55-230\" class=\"xref\">815-20-55-230 through 55-238</a></div></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/815/20/#815-20-55-238\" class=\"xref\">815-20-55-238</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-A6F79047-FAB2-4229-A493-6EB44A94EDDD.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-14 (PDF)</a></td><td class=\"entry\">09/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-65-1\" class=\"xref\">815-20-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-10/\" class=\"xref\">Accounting Standards Update No. 2013-10</a></td><td class=\"entry\">07/17/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-65-2\" class=\"xref\">815-20-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-05/\" class=\"xref\">Accounting Standards Update No. 2016-05</a></td><td class=\"entry\">03/10/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-65-3\" class=\"xref\">815-20-65-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-10/\" class=\"xref\">Accounting Standards Update No. 2019-10</a></td><td class=\"entry\">11/15/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-65-3\" class=\"xref\">815-20-65-3</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/815/20/#815-20-65-3\" class=\"xref\">815-20-65-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-A6F79047-FAB2-4229-A493-6EB44A94EDDD.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-14 (PDF)</a></td><td class=\"entry\">09/13/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/20/#815-20-65-3\" class=\"xref\">815-20-65-3</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/815/20/#815-20-65-4\" class=\"xref\">815-20-65-4</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\"><a href=\"/asc/815/20/#815-20-65-5\" class=\"xref\">815-20-65-5</a></td><td class=\"entry\">Added</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/815/20/#815-20-65-6\" class=\"xref\">815-20-65-6</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/815/20/#815-20-65-7\" class=\"xref\">815-20-65-7</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-09/\" class=\"xref\">Accounting Standards Update No. 2025-09</a></td><td class=\"entry\">11/25/2025</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAuction Rate Notes | Amended | Accounting Standards Update No. 2017-12 | 08/28/2017 |\nBe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1571f9fff48de200baeb2c75796d340cf9b16cf965f70f4332cdd13869f9ed0","downloaded_from":"2026-09-10T01:36:33.249Z","last_downloaded_at":"2026-09-10T01:36:33.249Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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