{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/958/#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":"815-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-958-00-1","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=\"SL6797541-158788\"> <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/815/958/#815-958-05-1\" class=\"xref\">958-815-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a> </td> <td class=\"entry\">12/17/2025</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/815/958/#815-958-25-1\" class=\"xref\">958-815-25-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a> </td> <td class=\"entry\">12/17/2025</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/815/958/#815-958-25-2\" class=\"xref\">958-815-25-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a> </td> <td class=\"entry\">12/17/2025</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n958-815-05-1 | Amended | Accounting Standards Update No. 2025-12 | 12/17/2025 |\n958-815-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58aa1e1abf37606e934b1fd910e7e26093a0bf726b3042d84a57a26956e6181b","downloaded_from":"2026-09-10T01:41:09.248Z","last_downloaded_at":"2026-09-10T01:41:09.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476136","source_sha256":"c8cab4bff82da6b06102118794a1ccf22b64e9ce3516a040b2b0c4492a2a6243"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9378d81abfdbd68219fa2c6bb2aced174f537180f20365474bd2932ffa3118d5","downloaded_from":"2026-09-10T01:41:09.248Z","last_downloaded_at":"2026-09-10T01:41:09.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476136","source_sha256":"c8cab4bff82da6b06102118794a1ccf22b64e9ce3516a040b2b0c4492a2a6243"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91a7ffbd89aed241b39ed4ef66a4eb8ec00553e0a4d49b81d96cbc3d214d672f","downloaded_from":"2026-09-10T01:41:09.248Z","last_downloaded_at":"2026-09-10T01:41:09.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476136","source_sha256":"c8cab4bff82da6b06102118794a1ccf22b64e9ce3516a040b2b0c4492a2a6243"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91a7ffbd89aed241b39ed4ef66a4eb8ec00553e0a4d49b81d96cbc3d214d672f","downloaded_from":"2026-09-10T01:41:09.248Z","last_downloaded_at":"2026-09-10T01:41:09.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476136","source_sha256":"c8cab4bff82da6b06102118794a1ccf22b64e9ce3516a040b2b0c4492a2a6243"}}