# ASC 852-20-S00: Reorganizations — Quasi-Reorganizations — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/852/20/#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): 2026-09-10T02:03:51.877Z to 2026-09-10T02:03:51.877Z Record version: sha256:dab101fc64c0268efed8ba7751ec764dd653af46aa7e39939558150ef6da8390 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 852-20-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/852/20/#sec-00-status) SEC content: yes ##### [852-20-S00-1](https://asc.understandingaccounting.org/asc/852/20/#852-20-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:03:51.877Z to 2026-09-10T02:03:51.877Z Record version: sha256:856e3aa3597f0d5e5f24ca376eb73b00c095c72f24746d2f5dc916418f93060e 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
852-20-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012