{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/830/10/#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":"830","topic_title":"Foreign Currency Matters","subtopic":"830-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"830-10-00-1","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=\"SL6798355-161709\"> <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=\"/glossary/n/#net-realizable-value\" class=\"term\" title=\"Estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.\"><span>Net Realizable Value</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a> </td> <td class=\"entry\">01/28/2010</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/830/10/#830-10-15-6\" class=\"xref\">830-10-15-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-07/\" class=\"xref\">Accounting Standards Update No. 2010-07</a> </td> <td class=\"entry\">01/28/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-45-1\" class=\"xref\">830-10-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-45-18\" class=\"xref\">830-10-45-18</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a> </td> <td class=\"entry\">04/25/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-45-19\" class=\"xref\">830-10-45-19</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-2\" class=\"xref\">830-10-55-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a> </td> <td class=\"entry\">03/17/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-8\" class=\"xref\">830-10-55-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-9\" class=\"xref\">830-10-55-9</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-15\" class=\"xref\">830-10-55-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-17\" class=\"xref\">830-10-55-17</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-18\" class=\"xref\">830-10-55-18</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/830/10/#830-10-55-19\" class=\"xref\">830-10-55-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/830/10/#830-10-55-20\" class=\"xref\">830-10-55-20 through 55-22</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-11/\" class=\"xref\">Accounting Standards Update No. 2015-11</a> </td> <td class=\"entry\">07/22/2015</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nNet Realizable Value | Added | Accounting Standards Update No. 2015-11 | 07/22/2015 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