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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Comprehensive Income Added Maintenance Update 2014-20 (PDF) 09/29/2014
Other Comprehensive Income Added Maintenance Update 2014-20 (PDF) 09/29/2014
954-815-25-2 Amended Maintenance Update 2014-20 (PDF) 09/29/2014
954-815-45-1 Amended Accounting Standards Update No. 2017-12 08/28/2017
954-815-50-1 Amended Maintenance Update 2014-20 (PDF) 09/29/2014
954-815-50-1 Amended Accounting Standards Update No. 2011-05 06/16/2011
954-815-50-2 Added Accounting Standards Update No. 2012-04 10/01/2012
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nComprehensive Income | Added | Maintenance Update 2014-20 | 09/29/2014 |\nOther Comprehen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11f1df396c77386d4f8245b2dd7fc953ff654e7ab21c211ec17c09ae3d44f0b5","downloaded_from":"2026-09-10T01:40:48.280Z","last_downloaded_at":"2026-09-10T01:40:48.280Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478491","source_sha256":"cd1ebe663b675185ae0199b17398ad2ede24d2b892b2a42beeb3446c8911e3a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90175f86420383a57ae0b04f9762cfe58de163d24314dd7b46042f9759d493a8","downloaded_from":"2026-09-10T01:40:48.280Z","last_downloaded_at":"2026-09-10T01:40:48.280Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478491","source_sha256":"cd1ebe663b675185ae0199b17398ad2ede24d2b892b2a42beeb3446c8911e3a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:161364239a063d1d40c235435e3ee7ccb00805a79e3d36d1b36c68a02380ae0a","downloaded_from":"2026-09-10T01:40:48.280Z","last_downloaded_at":"2026-09-10T01:40:48.280Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478491","source_sha256":"cd1ebe663b675185ae0199b17398ad2ede24d2b892b2a42beeb3446c8911e3a7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:161364239a063d1d40c235435e3ee7ccb00805a79e3d36d1b36c68a02380ae0a","downloaded_from":"2026-09-10T01:40:48.280Z","last_downloaded_at":"2026-09-10T01:40:48.280Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478491","source_sha256":"cd1ebe663b675185ae0199b17398ad2ede24d2b892b2a42beeb3446c8911e3a7"}}