{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/850/10/#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":"850","topic_title":"Related Party Disclosures","subtopic":"850-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"850-10-00-1","para":"00-1","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=\"SL51799173-162142\"> <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=\"/glossary/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>Affiliate</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a> </td> <td class=\"entry\">09/10/2018</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/850/10/#850-10-60-8\" class=\"xref\">850-10-60-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/850/10/#850-10-60-8\" class=\"xref\">850-10-60-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffiliate | Amended | Maintenance Update 2018-12 | 09/10/2018 |\n| | | |\n850-10-60-8 | Am…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b2eed379218280dd79c56c9e3a716d77a68ffc5f3e49af6cc09580973781a7c","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:17.059Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483353","source_sha256":"c96c1b6bbce5ffc5b133d9c668db805e2f219536d69dbc66c357d10b719c831a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35e6818aec21ceec88b9c59d31d064dbad4f16a0963eafc9480da27e6fe0cefa","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:17.059Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483353","source_sha256":"c96c1b6bbce5ffc5b133d9c668db805e2f219536d69dbc66c357d10b719c831a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41b6bfff8a46e65cff665c0dd3246bf3aa5246c6894781d3cd64c8c9ebde2aa0","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:17.059Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483353","source_sha256":"c96c1b6bbce5ffc5b133d9c668db805e2f219536d69dbc66c357d10b719c831a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41b6bfff8a46e65cff665c0dd3246bf3aa5246c6894781d3cd64c8c9ebde2aa0","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:17.059Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483353","source_sha256":"c96c1b6bbce5ffc5b133d9c668db805e2f219536d69dbc66c357d10b719c831a"}}