{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/10/#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":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"845-10-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=\"SL27045738-161653\"><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/845/10/#845-10-S99-1\" class=\"xref\">845-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n845-10-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cfa46e1e2765c5d1cdeb0ed60c9d5c5e8b401a8db79e3cc27cf127287a9edfa","downloaded_from":"2026-09-10T01:59:54.731Z","last_downloaded_at":"2026-09-10T01:59:54.731Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480083","source_sha256":"fc74b0185a277acc17f192a6c0f4d42a97aa2ae4f08dd59b2885a6c7157a0457"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:557aed380a36083e4c152df25aff7851279c750de446d40a68ad5b786724cc9e","downloaded_from":"2026-09-10T01:59:54.731Z","last_downloaded_at":"2026-09-10T01:59:54.731Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480083","source_sha256":"fc74b0185a277acc17f192a6c0f4d42a97aa2ae4f08dd59b2885a6c7157a0457"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7588a2c169d92ab99f9074e50886859ed131f7d303883aaf3d8e16e41caf1317","downloaded_from":"2026-09-10T01:59:54.731Z","last_downloaded_at":"2026-09-10T01:59:54.731Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480083","source_sha256":"fc74b0185a277acc17f192a6c0f4d42a97aa2ae4f08dd59b2885a6c7157a0457"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7588a2c169d92ab99f9074e50886859ed131f7d303883aaf3d8e16e41caf1317","downloaded_from":"2026-09-10T01:59:54.731Z","last_downloaded_at":"2026-09-10T01:59:54.731Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480083","source_sha256":"fc74b0185a277acc17f192a6c0f4d42a97aa2ae4f08dd59b2885a6c7157a0457"}}