{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/842/10/#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":"842","topic_title":"Leases","subtopic":"842-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"842-10-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=\"SL113983107-223751\"><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/842/10/#842-10-S65-1\" class=\"xref\">842-10-S65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-02/\" class=\"xref\">Accounting Standards Update No. 2020-02</a></td><td class=\"entry\">02/06/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/842/10/#842-10-S65-1\" class=\"xref\">842-10-S65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n842-10-S65-1 | Amended | Accounting Standards Update No. 2020-02 | 02/06/2020 |\n842-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:202ad656ef5c8f9e733c6003af37f3825b87a83ed5d52948a5ff5711955db58d","downloaded_from":"2026-09-10T01:56:18.552Z","last_downloaded_at":"2026-09-10T01:56:18.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483629","source_sha256":"f400ebd201afd3f27732bce96ca76d83d65458f61aa405bd1924f960bede9984"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d818affd27a5c8e788d1d3bac363ca38690f52dc56746c61d7484b312e2fde5","downloaded_from":"2026-09-10T01:56:18.552Z","last_downloaded_at":"2026-09-10T01:56:18.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483629","source_sha256":"f400ebd201afd3f27732bce96ca76d83d65458f61aa405bd1924f960bede9984"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f76a3187270d6ad5d698e3e719a8f2839073a688152dfe7ab1d38c87f391187","downloaded_from":"2026-09-10T01:56:18.552Z","last_downloaded_at":"2026-09-10T01:56:18.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483629","source_sha256":"f400ebd201afd3f27732bce96ca76d83d65458f61aa405bd1924f960bede9984"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f76a3187270d6ad5d698e3e719a8f2839073a688152dfe7ab1d38c87f391187","downloaded_from":"2026-09-10T01:56:18.552Z","last_downloaded_at":"2026-09-10T01:56:18.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483629","source_sha256":"f400ebd201afd3f27732bce96ca76d83d65458f61aa405bd1924f960bede9984"}}