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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
830-20-05-3AmendedAccounting Standards Update No. 2020-1010/29/2020
830-20-35-6AmendedAccounting Standards Update No. 2016-1306/16/2016
830-20-35-7SupersededAccounting Standards Update No. 2016-1306/16/2016
830-20-35-7AAddedAccounting Standards Update No. 2018-0302/28/2018
830-20-45-1AmendedMaintenance Update 2020-18 (PDF)11/25/2020
830-20-45-1AmendedAccounting Standards Update No. 2020-1010/29/2020
830-20-45-4SupersededAccounting Standards Update No. 2015-0101/09/2015
830-20-45-5AmendedAccounting Standards Update No. 2015-0101/09/2015
830-20-50-1AmendedAccounting Standards Update No. 2024-0311/04/2024
830-20-50-1AmendedAccounting Standards Update No. 2020-1010/29/2020
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n830-20-05-3 | Amended | Accounting Standards Update No. 2020-10 | 10/29/2020 |\n830-20-35…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dbec581e3b3857b3e307dc545c58de28ccc5f49e924dd9ae5247671005e1e7a","downloaded_from":"2026-09-10T01:46:33.561Z","last_downloaded_at":"2026-09-10T01:46:33.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481735","source_sha256":"bf51b37ffeadfa9139756ec3bddc4552e428c9c6e68b678a914d955abd84d8ed"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f649ac82aa64b600129ba82c536ed3e3cf7cbd9bc8c66a65293b2dbac1f6e40","downloaded_from":"2026-09-10T01:46:33.561Z","last_downloaded_at":"2026-09-10T01:46:33.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481735","source_sha256":"bf51b37ffeadfa9139756ec3bddc4552e428c9c6e68b678a914d955abd84d8ed"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19030419e8e0bfb434b5960b31d13d093d90ffde320d1b13b7f144402f54c94e","downloaded_from":"2026-09-10T01:46:33.561Z","last_downloaded_at":"2026-09-10T01:46:33.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481735","source_sha256":"bf51b37ffeadfa9139756ec3bddc4552e428c9c6e68b678a914d955abd84d8ed"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19030419e8e0bfb434b5960b31d13d093d90ffde320d1b13b7f144402f54c94e","downloaded_from":"2026-09-10T01:46:33.561Z","last_downloaded_at":"2026-09-10T01:46:33.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481735","source_sha256":"bf51b37ffeadfa9139756ec3bddc4552e428c9c6e68b678a914d955abd84d8ed"}}