# ASC 835-10-00: Interest — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/835/10/#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): 2026-09-10T01:48:44.160Z to 2026-09-10T01:48:44.160Z Record version: sha256:1c83bd5abe9a3a60eb7e101ec19c6aec5c0139e30625a354137e402e670412c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 835-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/835/10/#00-status) SEC content: no ##### [835-10-00-1](https://asc.understandingaccounting.org/asc/835/10/#835-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:44.160Z to 2026-09-10T01:48:44.160Z Record version: sha256:c48eb57d0ab720f2c7ff5ec48e605b7dcea46d5d2600d9671c89e8320871418d 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
835-10-05-3AmendedAccounting Standards Update No. 2012-0410/01/2012
835-10-60-2SupersededAccounting Standards Update No. 2016-1306/16/2016
835-10-60-3SupersededAccounting Standards Update No. 2016-1306/16/2016
835-10-60-5AmendedAccounting Standards Update No. 2016-0101/05/2016
835-10-60-6AAddedAccounting Standards Update No. 2016-0101/05/2016
835-10-60-7AmendedAccounting Standards Update No. 2009-1612/23/2009