# ASC 853-10-00: Service Concession Arrangements — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/853/10/#00-status)

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## ASC 853-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/853/10/#00-status)

SEC content: no

##### [853-10-00-1](https://asc.understandingaccounting.org/asc/853/10/#853-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL49128753-203030"><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/n/#not-for-profit-entity" class="term" title="An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."><span>Not-for-Profit Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-10/" class="xref">Accounting Standards Update No. 2017-10</a></td><td class="entry">05/16/2017</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</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/853/10/#853-10-05-1" class="xref">853-10-05-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-05-2" class="xref">853-10-05-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-15-1" class="xref">853-10-15-1 through 15-4</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-25-1" class="xref">853-10-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-10/" class="xref">Accounting Standards Update No. 2017-10</a></td><td class="entry">05/16/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-25-1" class="xref">853-10-25-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-25-2" class="xref">853-10-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-25-2" class="xref">853-10-25-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-65-1" class="xref">853-10-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-05/" class="xref">Accounting Standards Update No. 2014-05</a></td><td class="entry">01/23/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/853/10/#853-10-65-2" class="xref">853-10-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-10/" class="xref">Accounting Standards Update No. 2017-10</a></td><td class="entry">05/16/2017</td></tr></tbody></table>