# ASC 830-30-S00: Foreign Currency Matters — Translation of Financial Statements — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/830/30/#sec-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): 2026-09-10T01:47:38.445Z to 2026-09-10T01:47:38.445Z Record version: sha256:ed1b26292166bc1a313a3a1b93319b74c98297fd1efc1d824a2c28e0ce5e202e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 830-30-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/830/30/#sec-00-status) SEC content: yes ##### [830-30-S00-1](https://asc.understandingaccounting.org/asc/830/30/#830-30-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:47:38.445Z to 2026-09-10T01:47:38.445Z Record version: sha256:7910235ca32f9c77c950704e77872ffe6fa189d14d2cd6e65a92377e93c988d6 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
830-30-S99-1AddedAccounting Standards Update No. 2010-1905/11/2010