{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/924/#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":"815-924","subtopic_title":"Entertainment—Casinos","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-924-00-1","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=\"SL108316112-217475\"><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/815/924/#815-924-05-1\" class=\"xref\">924-815-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/924/#815-924-15-1\" class=\"xref\">924-815-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/815/924/#815-924-25-1\" class=\"xref\">924-815-25-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n924-815-05-1 | Added | Accounting Standards Update No. 2016-20 | 12/21/2016 |\n924-815-15…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99df021dece3b923df188938d43ee77fca1a576ac3f1c6f84d178724948a77e5","downloaded_from":"2026-09-10T01:39:58.369Z","last_downloaded_at":"2026-09-10T01:39:58.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478655","source_sha256":"72c71932e0ffbb318d8be4dbe96dd9f2ae03a6106a69b0e4464b5b529fd88a7a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c66e15f0a00bd14bb1379ac3a0b69a16d979e122a019c5d4ae8f8a78759e01eb","downloaded_from":"2026-09-10T01:39:58.369Z","last_downloaded_at":"2026-09-10T01:39:58.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478655","source_sha256":"72c71932e0ffbb318d8be4dbe96dd9f2ae03a6106a69b0e4464b5b529fd88a7a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a41d2003f42cd0f44412bf79141dbba15361bd84054b10c64bc2dcae68c3252","downloaded_from":"2026-09-10T01:39:58.369Z","last_downloaded_at":"2026-09-10T01:39:58.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478655","source_sha256":"72c71932e0ffbb318d8be4dbe96dd9f2ae03a6106a69b0e4464b5b529fd88a7a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a41d2003f42cd0f44412bf79141dbba15361bd84054b10c64bc2dcae68c3252","downloaded_from":"2026-09-10T01:39:58.369Z","last_downloaded_at":"2026-09-10T01:39:58.369Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478655","source_sha256":"72c71932e0ffbb318d8be4dbe96dd9f2ae03a6106a69b0e4464b5b529fd88a7a"}}