# ASC 830-10-00: Foreign Currency Matters — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/830/10/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:46:09.742Z to 2026-09-10T01:46:09.742Z Record version: sha256:e0e0c15e065242feb2526ada0fef0c56eec336815055d80d7bff8185b557e93c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 830-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/830/10/#00-status) SEC content: no ##### [830-10-00-1](https://asc.understandingaccounting.org/asc/830/10/#830-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:46:09.742Z to 2026-09-10T01:46:09.742Z Record version: sha256:17d4680196105e6819998a724c4e3a1f20ff1e4546d052f75adfe2d86b818d47 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Net Realizable ValueAddedAccounting Standards Update No. 2015-1107/22/2015
Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
830-10-15-6AmendedAccounting Standards Update No. 2010-0701/28/2010
830-10-45-1AmendedAccounting Standards Update No. 2015-0101/09/2015
830-10-45-18AmendedAccounting Standards Update No. 2019-0404/25/2019
830-10-45-19SupersededAccounting Standards Update No. 2015-0101/09/2015
830-10-55-2AmendedMaintenance Update 2014-07 (PDF)03/17/2014
830-10-55-8AmendedAccounting Standards Update No. 2015-1107/22/2015
830-10-55-9AmendedAccounting Standards Update No. 2015-1107/22/2015
830-10-55-15AmendedAccounting Standards Update No. 2015-1107/22/2015
830-10-55-17SupersededAccounting Standards Update No. 2015-1107/22/2015
830-10-55-18AmendedAccounting Standards Update No. 2015-1107/22/2015
830-10-55-19AmendedAccounting Standards Update No. 2015-1107/22/2015
830-10-55-20 through 55-22
SupersededAccounting Standards Update No. 2015-1107/22/2015