# ASC 845-10-S00: Nonmonetary Transactions — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/845/10/#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): 2026-09-10T01:59:54.731Z to 2026-09-10T01:59:54.731Z Record version: sha256:7588a2c169d92ab99f9074e50886859ed131f7d303883aaf3d8e16e41caf1317 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 845-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/845/10/#sec-00-status) SEC content: yes ##### [845-10-S00-1](https://asc.understandingaccounting.org/asc/845/10/#845-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:54.731Z to 2026-09-10T01:59:54.731Z Record version: sha256:2cfa46e1e2765c5d1cdeb0ed60c9d5c5e8b401a8db79e3cc27cf127287a9edfa 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
845-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012