{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/45/#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":"815-45","subtopic_title":"Weather Derivatives","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-45-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL29648403-158759\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/815/45/#815-45-55-6\" class=\"xref\">815-45-55-6</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n815-45-55-6 | Amended | Accounting Standards Update No. 2012-04 | 10/01/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f83642b52f2c6bf8f886f547bdea0651923194a09703c0ea9206b3638773f569","downloaded_from":"2026-09-10T01:39:26.652Z","last_downloaded_at":"2026-09-10T01:39:26.652Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481086","source_sha256":"f1e7f785dfe7eeb6354d5ab813d7dd309b3a7ea7bd075da14c1ac7b9bcd5138c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7c12bebe83b05befdab858e3bc4e72560df4125ad39e2040a5e5a637d2714ff","downloaded_from":"2026-09-10T01:39:26.652Z","last_downloaded_at":"2026-09-10T01:39:26.652Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481086","source_sha256":"f1e7f785dfe7eeb6354d5ab813d7dd309b3a7ea7bd075da14c1ac7b9bcd5138c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cec2718cbfe7fd67fd825ccdea2ce6cbd2f9e2bdfaf910464c216b23521800cd","downloaded_from":"2026-09-10T01:39:26.652Z","last_downloaded_at":"2026-09-10T01:39:26.652Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481086","source_sha256":"f1e7f785dfe7eeb6354d5ab813d7dd309b3a7ea7bd075da14c1ac7b9bcd5138c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cec2718cbfe7fd67fd825ccdea2ce6cbd2f9e2bdfaf910464c216b23521800cd","downloaded_from":"2026-09-10T01:39:26.652Z","last_downloaded_at":"2026-09-10T01:39:26.652Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481086","source_sha256":"f1e7f785dfe7eeb6354d5ab813d7dd309b3a7ea7bd075da14c1ac7b9bcd5138c"}}