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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Financial Statements Are Available to Be IssuedSupersededAccounting Standards Update No. 2020-0403/12/2020
Financial Statements Are Available to Be IssuedAddedAccounting Standards Update No. 2020-0403/12/2020
848-10-05-1 through 05-3
SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-05-1 through 05-3
AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-05-2AmendedAccounting Standards Update No. 2021-0101/07/2021
848-10-15-1 through 15-4
SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-15-1 through 15-4
AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-15-3ASupersededAccounting Standards Update No. 2021-0101/07/2021
848-10-15-3AAddedAccounting Standards Update No. 2021-0101/07/2021
848-10-35-1SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-35-1AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-35-2SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-35-2AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-50-1SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-50-1AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-55-1SupersededAccounting Standards Update No. 2021-0101/07/2021
848-10-55-1AddedAccounting Standards Update No. 2021-0101/07/2021
848-10-65-1AmendedAccounting Standards Update No. 2022-0612/21/2022
848-10-65-1SupersededAccounting Standards Update No. 2020-0403/12/2020
848-10-65-1AddedAccounting Standards Update No. 2020-0403/12/2020
848-10-65-2AmendedAccounting Standards Update No. 2022-0612/21/2022
848-10-65-2AddedAccounting Standards Update No. 2021-0101/07/2021
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