# ASC 850-10-00: Related Party Disclosures — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/850/10/#00-status)

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## ASC 850-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/850/10/#00-status)

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##### [850-10-00-1](https://asc.understandingaccounting.org/asc/850/10/#850-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51799173-162142"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>