{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/830/30/#sec-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":"830-30","subtopic_title":"Translation of Financial Statements","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"830-30-S00-1","para":"S00-1","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=\"SL6897155-166522\"><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=\"/asc/830/30/#830-30-S99-1\" class=\"xref\">830-30-S99-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-19/\" class=\"xref\">Accounting Standards Update No. 2010-19</a></td><td class=\"entry\">05/11/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n830-30-S99-1 | Added | Accounting Standards Update No. 2010-19 | 05/11/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7910235ca32f9c77c950704e77872ffe6fa189d14d2cd6e65a92377e93c988d6","downloaded_from":"2026-09-10T01:47:38.445Z","last_downloaded_at":"2026-09-10T01:47:38.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479476","source_sha256":"7edb4395d20fe1f22152fd2a731eca8ae2757c0e323f12583c943d37f303ad7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:220167279e96ea47e669e808d03437db86b86b148b3581ac53fab9225ffb007e","downloaded_from":"2026-09-10T01:47:38.445Z","last_downloaded_at":"2026-09-10T01:47:38.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479476","source_sha256":"7edb4395d20fe1f22152fd2a731eca8ae2757c0e323f12583c943d37f303ad7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1b26292166bc1a313a3a1b93319b74c98297fd1efc1d824a2c28e0ce5e202e","downloaded_from":"2026-09-10T01:47:38.445Z","last_downloaded_at":"2026-09-10T01:47:38.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479476","source_sha256":"7edb4395d20fe1f22152fd2a731eca8ae2757c0e323f12583c943d37f303ad7c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1b26292166bc1a313a3a1b93319b74c98297fd1efc1d824a2c28e0ce5e202e","downloaded_from":"2026-09-10T01:47:38.445Z","last_downloaded_at":"2026-09-10T01:47:38.445Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479476","source_sha256":"7edb4395d20fe1f22152fd2a731eca8ae2757c0e323f12583c943d37f303ad7c"}}