# ASC 815-30-00: Derivatives and Hedging — Cash Flow Hedges — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 815-30-00: 00 Status

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6832196-158344"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Contractually Specified Component</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/i/#intrinsic-value" class="term" title="The amount by which the fair value of the underlying stock exceeds the exercise price of an option. For example, an option with an exercise price of $20 on a stock whose current market price is $25 has an intrinsic value of $5. (A nonvested share may be described as an option on that share with an exercise price of zero. Thus, the fair value of a share is the same as the intrinsic value of such an option on that share.)"><span>Intrinsic Value</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/t/#time-value" class="term" title="The portion of the fair value of an option that exceeds its intrinsic value. For example, a call option with an exercise price of $20 on a stock whose current market price is $25 has intrinsic value of $5. If the fair value of that option is $7, the time value of the option is $2 ($7 - $5)."><span>Time Value</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-05-1" class="xref">815-30-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-1" class="xref">815-30-35-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-2" class="xref">815-30-35-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-3" class="xref">815-30-35-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-3" class="xref">815-30-35-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-4" class="xref">815-30-35-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-5" class="xref">815-30-35-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-7" class="xref">815-30-35-7 through 35-14</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-8" class="xref">815-30-35-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-15A" class="xref">815-30-35-15A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-16" class="xref">815-30-35-16</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-19" class="xref">815-30-35-19</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-21" class="xref">815-30-35-21</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-22" class="xref">815-30-35-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-23" class="xref">815-30-35-23</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-25" class="xref">815-30-35-25 through 35-27</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-26" class="xref">815-30-35-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-28" class="xref">815-30-35-28</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-29" class="xref">815-30-35-29</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-30" class="xref">815-30-35-30</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-31" class="xref">815-30-35-31</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-33" class="xref">815-30-35-33</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-34" class="xref">815-30-35-34</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-35" class="xref">815-30-35-35 through 35-37</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-37A" class="xref">815-30-35-37A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-37A" class="xref">815-30-35-37A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-37B" class="xref">815-30-35-37B through 35-37M</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-38" class="xref">815-30-35-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-39" class="xref">815-30-35-39</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-41" class="xref">815-30-35-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-41A" class="xref">815-30-35-41A through 35-41C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-42" class="xref">815-30-35-42</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-43" class="xref">815-30-35-43</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-35-44" class="xref">815-30-35-44</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-01/" class="xref">Accounting Standards Update No. 2015-01</a></td><td class="entry">01/09/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-40-1A" class="xref">815-30-40-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-40-2" class="xref">815-30-40-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-40-5" class="xref">815-30-40-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-40-6A" class="xref">815-30-40-6A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-45-1" class="xref">815-30-45-1 through 45-3</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-1" class="xref">815-30-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2" class="xref">815-30-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2" class="xref">815-30-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2" class="xref">815-30-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-05/" class="xref">Accounting Standards Update No. 2011-05</a></td><td class="entry">06/16/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-4" class="xref">815-30-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-5" class="xref">815-30-50-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-50-6" class="xref">815-30-50-6</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-1" class="xref">815-30-55-1 through 55-4</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-2" class="xref">815-30-55-2 through 55-4</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-8" class="xref">815-30-55-8 through 55-11</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-13" class="xref">815-30-55-13 through 55-16</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-15" class="xref">815-30-55-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-20" class="xref">815-30-55-20 through 55-23</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-20" class="xref">815-30-55-20 through 55-22</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-24" class="xref">815-30-55-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-25" class="xref">815-30-55-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-28" class="xref">815-30-55-28</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-29" class="xref">815-30-55-29</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-32" class="xref">815-30-55-32</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-34" class="xref">815-30-55-34 through 55-39</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-41" class="xref">815-30-55-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-41" class="xref">815-30-55-41 through 55-43</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-49" class="xref">815-30-55-49</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-54" class="xref">815-30-55-54 through 55-57</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-60" class="xref">815-30-55-60</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-60" class="xref">815-30-55-60</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-61" class="xref">815-30-55-61</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-61" class="xref">815-30-55-61</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-62" class="xref">815-30-55-62</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-63" class="xref">815-30-55-63</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-64" class="xref">815-30-55-64</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-65" class="xref">815-30-55-65</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-66" class="xref">815-30-55-66</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-68" class="xref">815-30-55-68 through 55-70</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-70" class="xref">815-30-55-70</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-71" class="xref">815-30-55-71</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-72" class="xref">815-30-55-72</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-72" class="xref">815-30-55-72</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-74" class="xref">815-30-55-74 through 55-76</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-75" class="xref">815-30-55-75</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-78" class="xref">815-30-55-78</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-81" class="xref">815-30-55-81 through 55-83</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-89" class="xref">815-30-55-89</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-91" class="xref">815-30-55-91</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-93" class="xref">815-30-55-93</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-93A" class="xref">815-30-55-93A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-95" class="xref">815-30-55-95</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-97" class="xref">815-30-55-97 through 55-99</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-98A" class="xref">815-30-55-98A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-101" class="xref">815-30-55-101</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-107" class="xref">815-30-55-107</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-109" class="xref">815-30-55-109</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-117" class="xref">815-30-55-117</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-124" class="xref">815-30-55-124</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-126" class="xref">815-30-55-126</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-127" class="xref">815-30-55-127</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-129" class="xref">815-30-55-129</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-132" class="xref">815-30-55-132</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-134" class="xref">815-30-55-134</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-134" class="xref">815-30-55-134 through 55-148</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-138" class="xref">815-30-55-138</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-146" class="xref">815-30-55-146 through 55-148</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/30/#815-30-55-149" class="xref">815-30-55-149 through 55-181</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-09/" class="xref">Accounting Standards Update No. 2025-09</a></td><td class="entry">11/25/2025</td></tr></tbody></table>