{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/852/20/#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":"852","topic_title":"Reorganizations","subtopic":"852-20","subtopic_title":"Quasi-Reorganizations","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"852-20-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=\"SL27045751-161654\"><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/852/20/#852-20-S99-2\" class=\"xref\">852-20-S99-2</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| | | |\n852-20-S99-2 | 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":"sha256:856e3aa3597f0d5e5f24ca376eb73b00c095c72f24746d2f5dc916418f93060e","downloaded_from":"2026-09-10T02:03:51.877Z","last_downloaded_at":"2026-09-10T02:03:51.877Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479923","source_sha256":"3e416fa7972745cfabb36d62554cbda737c519aa70150d21aa69aad407898415"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66b1e3abfb75b0bd029674cadc7349af275ec746ae2b307d3bf6d4f41c935dfb","downloaded_from":"2026-09-10T02:03:51.877Z","last_downloaded_at":"2026-09-10T02:03:51.877Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479923","source_sha256":"3e416fa7972745cfabb36d62554cbda737c519aa70150d21aa69aad407898415"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dab101fc64c0268efed8ba7751ec764dd653af46aa7e39939558150ef6da8390","downloaded_from":"2026-09-10T02:03:51.877Z","last_downloaded_at":"2026-09-10T02:03:51.877Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479923","source_sha256":"3e416fa7972745cfabb36d62554cbda737c519aa70150d21aa69aad407898415"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dab101fc64c0268efed8ba7751ec764dd653af46aa7e39939558150ef6da8390","downloaded_from":"2026-09-10T02:03:51.877Z","last_downloaded_at":"2026-09-10T02:03:51.877Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479923","source_sha256":"3e416fa7972745cfabb36d62554cbda737c519aa70150d21aa69aad407898415"}}