# ASC 830-20-00: Foreign Currency Matters — Foreign Currency Transactions — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/830/20/#00-status)

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## ASC 830-20-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/830/20/#00-status)

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##### [830-20-00-1](https://asc.understandingaccounting.org/asc/830/20/#830-20-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL63057863-128544"><tbody><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="https://asc.understandingaccounting.org/asc/830/20/#830-20-05-3" class="xref">830-20-05-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-10/" class="xref">Accounting Standards Update No. 2020-10</a></td><td class="entry">10/29/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-35-6" class="xref">830-20-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-35-7" class="xref">830-20-35-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-35-7A" class="xref">830-20-35-7A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-03/" class="xref">Accounting Standards Update No. 2018-03</a></td><td class="entry">02/28/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-45-1" class="xref">830-20-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2020-18 (PDF)</a></td><td class="entry">11/25/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-45-1" class="xref">830-20-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-10/" class="xref">Accounting Standards Update No. 2020-10</a></td><td class="entry">10/29/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-45-4" class="xref">830-20-45-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/830/20/#830-20-45-5" class="xref">830-20-45-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/830/20/#830-20-50-1" class="xref">830-20-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-03/" class="xref">Accounting Standards Update No. 2024-03</a></td><td class="entry">11/04/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/830/20/#830-20-50-1" class="xref">830-20-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-10/" class="xref">Accounting Standards Update No. 2020-10</a></td><td class="entry">10/29/2020</td></tr></tbody></table>