{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/820/10/#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":"820","topic_title":"Fair Value Measurement","subtopic":"820-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquirerAmendedAccounting Standards Update No. 2025-0305/12/2025
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Active MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Benchmark Interest RateAddedAccounting Standards Update No. 2017-1208/28/2017
Beneficial InterestsAddedAccounting Standards Update No. 2014-1308/05/2014
Brokered MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
Collateralized Financing EntityAddedAccounting Standards Update No. 2014-1308/05/2014
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
Cost ApproachAmendedAccounting Standards Update No. 2016-1912/14/2016
Cost ApproachAmendedAccounting Standards Update No. 2011-0405/12/2011
Credit RiskAmendedAccounting Standards Update No. 2017-1208/28/2017
Currency RiskAddedAccounting Standards Update No. 2011-0405/12/2011
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Dealer MarketAmendedAccounting Standards Update No. 2014-0603/14/2014
Dealer MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Discount Rate Adjustment TechniqueAmendedAccounting Standards Update No. 2011-0405/12/2011
Equity Security (1st def.)AddedAccounting Standards Update No. 2022-0306/30/2022
Exchange MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Expected Cash FlowAmendedAccounting Standards Update No. 2011-0405/12/2011
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (2nd def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Financial InstrumentAmendedAccounting Standards Update No. 2024-0203/29/2024
Financial Statements Are Available to Be IssuedAddedAccounting Standards Update No. 2016-1912/14/2016
General Market RiskSupersededAccounting Standards Update No. 2011-0405/12/2011
Highest and Best UseAmendedAccounting Standards Update No. 2011-0405/12/2011
Income ApproachAmendedAccounting Standards Update No. 2016-1912/14/2016
Income ApproachAmendedAccounting Standards Update No. 2011-0405/12/2011
Incremental Direct CostsSupersededAccounting Standards Update No. 2011-0405/12/2011
InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
Interest Rate RiskAmendedAccounting Standards Update No. 2017-1208/28/2017
Level 1 InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
Level 2 InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
Level 3 InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
Liability Issued with an Inseparable Third-Party Credit EnhancementAddedAccounting Standards Update No. 2011-0405/12/2011
Market ApproachAmendedAccounting Standards Update No. 2016-1912/14/2016
Market ApproachAmendedAccounting Standards Update No. 2011-0405/12/2011
Market ParticipantsAmendedAccounting Standards Update No. 2011-0405/12/2011
Market RiskAddedAccounting Standards Update No. 2011-0405/12/2011
Most Advantageous MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Nonfinancial AssetAddedAccounting Standards Update No. 2014-1308/05/2014
Nonperformance RiskAmendedAccounting Standards Update No. 2011-0405/12/2011
Nonpublic Entity (Def. 1)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Observable InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
ObsolescenceSupersededAccounting Standards Update No. 2011-0405/12/2011
Orderly TransactionAmendedAccounting Standards Update No. 2011-0405/12/2011
Other Price RiskAddedAccounting Standards Update No. 2011-0405/12/2011
Present ValueAmendedAccounting Standards Update No. 2011-0405/12/2011
Principal MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Principal-to-Principal MarketAmendedAccounting Standards Update No. 2011-0405/12/2011
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAddedAccounting Standards Update No. 2016-1912/14/2016
Readily Determinable Fair ValueAmendedAccounting Standards Update No. 2015-1006/12/2015
Readily Determinable Fair ValueAmendedAccounting Standards Update No. 2014-0603/14/2014
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Risk PremiumAmendedAccounting Standards Update No. 2011-0405/12/2011
Standalone Selling PriceAddedAccounting Standards Update No. 2014-0905/28/2014
Systematic RiskAmendedAccounting Standards Update No. 2011-0405/12/2011
Transaction CostsAmendedAccounting Standards Update No. 2011-0405/12/2011
Transportation CostsAddedAccounting Standards Update No. 2011-0405/12/2011
Unit of AccountAmendedAccounting Standards Update No. 2011-0405/12/2011
Unobservable InputsAmendedAccounting Standards Update No. 2011-0405/12/2011
Unsystematic RiskAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-05-1AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-05-1A through 05-1D
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-05-2SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-05-3SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-15-1AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-15-2AmendedAccounting Standards Update No. 2018-0706/20/2018
820-10-15-2AmendedAccounting Standards Update No. 2016-0202/25/2016
820-10-15-2AmendedAccounting Standards Update No. 2014-0905/28/2014
820-10-15-2AmendedAccounting Standards Update No. 2012-0410/01/2012
820-10-15-2 through 15-5
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-15-2AmendedAccounting Standards Update No. 2010-0701/28/2010
820-10-15-3AmendedMaintenance Update 2021-02 (PDF)01/19/2021
820-10-15-3AmendedAccounting Standards Update No. 2016-0101/05/2016
820-10-15-3AmendedAccounting Standards Update No. 2015-1006/12/2015
810-10-15-3AmendedAccounting Standards Update No. 2014-1308/05/2014
820-10-15-3AmendedAccounting Standards Update No. 2014-0905/28/2014
820-10-15-3AmendedAccounting Standards Update No. 2009-1612/23/2009
820-10-15-4AmendedAccounting Standards Update No. 2013-0806/07/2013
820-10-15-4AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-15-5AmendedAccounting Standards Update No. 2014-0603/14/2014
820-10-15-5AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-25-1SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-25-2SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-30-1 through 30-3
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-30-3AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-30-4SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-30-5AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-30-6AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-1AmendedMaintenance Update 2014-20 (PDF)09/29/2014
820-10-35-1AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-2AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-2AAmendedAccounting Standards Update No. 2020-0303/09/2020
820-10-35-2A through 35-2E
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-2CAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-3AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-4SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-5AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-5AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-6AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-6A through 35-6C
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-6BAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-6BAmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-35-7SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-8SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-9AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-9A through 35-9C
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-10SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-10A through 35-10E
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-11SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-11AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-12SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-13SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-14AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-15SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16AAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16AAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-16AAAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16BAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16BAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-16BBAmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-35-16BBAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16CSupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16CAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-16DAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-16DAmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-35-16DAmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-35-16DAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16DAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-16E through 35-16GSupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-16E through 35-16GAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-16H through 35-16L
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-17 through 35-18AAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-18B through 35-18L
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-18D through 18-FAmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-35-18DAmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-35-18H through 35-18L
AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-35-18LAmendedAccounting Standards Update No. 2020-0303/09/2020
820-10-35-19 through 35-23SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-24AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-24AAmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-35-24A through 35-24C
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-24BAmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-35-25 through 35-27
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-28 through 35-35SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-36AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-36A through 35-36D
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-36BAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-36BAmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-35-36BBAddedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-36BBBAddedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-36DAmendedAccounting Standards Update No. 2015-1006/12/2015
820-10-35-37AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-37AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-38AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-38AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-39SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-39AmendedAccounting Standards Update No. 2009-1209/30/2009
820-10-35-40AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-41AmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-35-41AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-41AmendedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-41ASupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-41AAddedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-41BAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-41CAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-42SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-43SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-44AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-45SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-46 through 35-48
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-50AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-50AmendedAccounting Standards Update No. 2009-0508/26/2009
820-10-35-51AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-51A through 51HSupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-52 through 35-54
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-54A through 35-54M
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-54BAmendedAccounting Standards Update No. 2015-0705/01/2015
820-10-35-55SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-56 through 35-38SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-35-58AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-35-59AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-59AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-35-60AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-35-61AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-35-61AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-35-62AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-50-1 through 1BSupersededAccounting Standards Update No. 2018-1308/28/2018
820-10-50-1AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-1AmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-1AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-1BAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-1C through 1EAddedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-2AmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-2AmendedAccounting Standards Update No. 2020-0303/09/2020
820-10-50-2AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-2AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-50-2AmendedMaintenance Update 2018-09 (PDF)07/12/2018
820-10-50-2AmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-50-2AmendedAccounting Standards Update No. 2015-1006/12/2015
820-10-50-2AmendedAccounting Standards Update No. 2013-0907/08/2013
820-10-50-2AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-2AmendedAccounting Standards Update No. 2009-1209/30/2009
820-10-50-2AmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-2ASupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-50-2AAddedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-2B through 50-2F
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-2CAmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-2EAmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-50-2EAmendedMaintenance Update 2015-11 (PDF)06/19/2015
820-10-50-2FAmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-2GAmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-2GAddedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-2HAddedAccounting Standards Update No. 2020-0709/17/2020
820-10-50-3AmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-3AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-3AmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-4SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-50-4AAmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-4AAmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-5SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-50-5AmendedAccounting Standards Update No. 2009-1209/30/2009
820-10-50-5AmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-6SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-50-6AAmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-6AAmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-6AAmendedAccounting Standards Update No. 2015-0705/01/2015
820-10-50-6A through 50-8
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-50-6AAddedAccounting Standards Update No. 2009-1209/30/2009
820-10-50-6AAmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-50-6BAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-50-6BAmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-6BAddedAccounting Standards Update No. 2022-0306/30/2022
820-10-50-8AmendedAccounting Standards Update No. 2025-1112/08/2025
820-10-50-9SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-50-10AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-50-10AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-1 through 55-3
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-3A through 55-3G
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-4 through 55-19
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-11AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-55-21AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-22AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-22A through 55-23SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-22AAddedAccounting Standards Update No. 2010-0601/21/2010
820-10-55-22BAddedAccounting Standards Update No. 2010-0601/21/2010
820-10-55-23CSupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-23DSupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-24 through 55-38
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-33AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-55-34AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-55-35AmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-55-38AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-39 through 55-45
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-45AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-46 through 55-49
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-50SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-51AmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-55-51 through 55-55
AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-52AmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-55-52AmendedAccounting Standards Update No. 2016-1912/14/2016
820-10-55-52AAmendedAccounting Standards Update No. 2026-0309/09/2026
820-10-55-52AAddedAccounting Standards Update No. 2022-0306/30/2022
820-10-55-52BAddedAccounting Standards Update No. 2026-0309/09/2026
820-10-55-53AmendedAccounting Standards Update No. 2025-1212/17/2025
820-10-55-54AmendedAccounting Standards Update No. 2012-0410/01/2012
820-10-55-55AmendedAccounting Standards Update No. 2012-0410/01/2012
820-10-55-55AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-56AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-57AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-57AAddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-58SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-59AmendedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-59A through 55-59ISupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-60 through 55-76SupersededAccounting Standards Update No. 2011-0405/12/2011
820-10-55-60AmendedAccounting Standards Update No. 2009-1209/30/2009
820-10-55-61 through 55-64AAmendedAccounting Standards Update No. 2010-0601/21/2010
820-10-55-64AAddedAccounting Standards Update No. 2009-1209/30/2009
820-10-55-65 through 55-76AddedAccounting Standards Update No. 2009-0508/26/2009
820-10-55-77 through 55-107
AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-55-90AmendedAccounting Standards Update No. 2022-0306/30/2022
820-10-55-92AmendedAccounting Standards Update No. 2016-1306/16/2016
820-10-55-99AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-100AmendedAccounting Standards Update No. 2018-0907/16/2018
820-10-55-100AmendedAccounting Standards Update No. 2016-0101/05/2016
820-10-55-100AmendedAccounting Standards Update No. 2015-0705/01/2015
820-10-55-101AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-103AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-104AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-105SupersededAccounting Standards Update No. 2018-1308/28/2018
820-10-55-106AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-107AmendedAccounting Standards Update No. 2018-1308/28/2018
820-10-55-107AmendedAccounting Standards Update No. 2015-0705/01/2015
820-10-65-5AddedAccounting Standards Update No. 2009-0508/26/2009
820-10-65-6AddedAccounting Standards Update No. 2009-1209/30/2009
820-10-65-7AddedAccounting Standards Update No. 2010-0601/21/2010
820-10-65-8AddedAccounting Standards Update No. 2011-0405/12/2011
820-10-65-9SupersededAccounting Standards Update No. 2018-0907/16/2018
820-10-65-9AddedAccounting Standards Update No. 2013-0907/08/2013
820-10-65-10AddedAccounting Standards Update No. 2015-0705/01/2015
820-10-65-11AddedAccounting Standards Update No. 2016-1912/14/2016
820-10-65-12AddedAccounting Standards Update No. 2018-1308/28/2018
820-10-65-13AddedAccounting Standards Update No. 2022-0306/30/2022
820-10-65-14AddedAccounting Standards Update No. 2026-0309/09/2026
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquirer | Amended | Accounting Standards Update No. 2025-03 | 05/12/2025 |\nAcquisition …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec9dc6b2634a7c97b4293ce1d8ca8a0a24d5c318d4ac884a5c0335ee06bc7d37","downloaded_from":"2026-09-10T01:43:12.453Z","last_downloaded_at":"2026-09-10T01:43:12.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482311","source_sha256":"560aee415fa5095492d9720f6b2977ad5b1fcb91db8db1bdb21cfca77955b899"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e620faa0f4ef674d52c9a99ad23e489ff17b242eea236203412003d580ec557c","downloaded_from":"2026-09-10T01:43:12.453Z","last_downloaded_at":"2026-09-10T01:43:12.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482311","source_sha256":"560aee415fa5095492d9720f6b2977ad5b1fcb91db8db1bdb21cfca77955b899"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bada4b7a6db73eafe45daa7d199605d337cfac05c6a3b4c75323ab2806d6b283","downloaded_from":"2026-09-10T01:43:12.453Z","last_downloaded_at":"2026-09-10T01:43:12.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482311","source_sha256":"560aee415fa5095492d9720f6b2977ad5b1fcb91db8db1bdb21cfca77955b899"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bada4b7a6db73eafe45daa7d199605d337cfac05c6a3b4c75323ab2806d6b283","downloaded_from":"2026-09-10T01:43:12.453Z","last_downloaded_at":"2026-09-10T01:43:12.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482311","source_sha256":"560aee415fa5095492d9720f6b2977ad5b1fcb91db8db1bdb21cfca77955b899"}}