{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/10/#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":"840","topic_title":"Leases","subtopic":"840-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"840-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2016-0202/25/2016
AcquireeAddedAccounting Standards Update No. 2010-0701/28/2010
AcquirerSupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Bargain Purchase OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Bargain Renewal OptionSupersededAccounting Standards Update No. 2016-0202/25/2016
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
BusinessSupersededAccounting Standards Update No. 2016-0202/25/2016
Business CombinationSupersededAccounting Standards Update No. 2016-0202/25/2016
Capital LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Contingent RentalsSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
CustomerSupersededAccounting Standards Update No. 2016-0202/25/2016
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeasesSupersededAccounting Standards Update No. 2016-0202/25/2016
Estimated Economic LifeSupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value of Lease PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Fiscal Funding ClauseSupersededAccounting Standards Update No. 2016-0202/25/2016
Heat Supply (or Burn-Up) ContractsSupersededAccounting Standards Update No. 2016-0202/25/2016
Incremental Borrowing RateSupersededAccounting Standards Update No. 2016-0202/25/2016
Indirectly Related to the Leased PropertySupersededAccounting Standards Update No. 2016-0202/25/2016
Interest Rate Implicit in the LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease InceptionSupersededAccounting Standards Update No. 2016-0202/25/2016
Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Legal EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Minimum Lease PaymentsSupersededAccounting Standards Update No. 2016-0202/25/2016
Noncancelable Lease TermSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivitySupersededAccounting Standards Update No. 2016-0202/25/2016
Nonprofit ActivityAddedAccounting Standards Update No. 2010-0701/28/2010
Not-for-Profit EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
Operating LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
PenaltySupersededAccounting Standards Update No. 2016-0202/25/2016
Performance ObligationSupersededAccounting Standards Update No. 2016-0202/25/2016
ProbableSupersededAccounting Standards Update No. 2016-0202/25/2016
Reasonably PossibleSupersededAccounting Standards Update No. 2016-0202/25/2016
RemoteSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueSupersededAccounting Standards Update No. 2016-0202/25/2016
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Significant InfluenceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceSupersededAccounting Standards Update No. 2016-0202/25/2016
Standalone Selling PriceAddedAccounting Standards Update No. 2014-0905/28/2014
SubleaseSupersededAccounting Standards Update No. 2016-0202/25/2016
Substantially AllSupersededAccounting Standards Update No. 2016-0202/25/2016
Take-or-Pay ContractSupersededAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-05-1 through 05-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-10-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-1 through 15-23
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-15-9AAddedAccounting Standards Update No. 2014-0501/23/2014
840-10-15-19AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-1 through 25-69
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-25-2AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-27AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-25-46AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-47AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-55AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-25-61AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-30-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-30-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-5AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-1 through 35-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-35-8AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-35-9AmendedAccounting Standards Update No. 2010-0701/28/2010
840-10-40-1 through 40-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-45-1 through 45-4
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-1 through 50-5
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-50-2AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-50-4AmendedMaintenance Update 2016-11 (PDF)06/27/2016
840-10-55-1 through 55-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-7AmendedMaintenance Update 2015-11 (PDF)06/19/2015
840-10-55-12 through 55-47
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-55-14AmendedAccounting Standards Update No. 2014-0905/28/2014
840-10-55-14AAddedAccounting Standards Update No. 2014-0905/28/2014
840-10-60-1SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-2SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-3SupersededAccounting Standards Update No. 2014-0905/28/2014
840-10-60-4 through 60-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
840-10-60-4AmendedAccounting Standards Update No. 2014-0703/20/2014
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