{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/10/#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":"855","topic_title":"Subsequent Events","subtopic":"855-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"855-10-00-1","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=\"Table-13131-165663\"><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/c/#conduit-debt-securities\" class=\"term\" title=\"Certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Conduit Debt Securities</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#revised-financial-statements\" class=\"term\" title=\"Financial statements revised only for either of the following conditions: Correction of an error Retrospective application of U.S. GAAP.\"><span>Revised Financial Statements</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#securities-and-exchange-commission-sec-filer\" class=\"term\" title=\"An entity that is required to file or furnish its financial statements with either of the following: The Securities and Exchange Commission (SEC) With respect to an entity subject to Section 12(i) of the Securities Exchange Act of 1934, as amended, the appropriate agency under that Section. Financial statements for other entities that are not otherwise SEC filers whose financial statements are included in a submission by another SEC filer are not included within this definition.\"><span>Securities and Exchange Commission (SEC) Filer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</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/855/10/#855-10-25-1A\" class=\"xref\">855-10-25-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-25-1A\" class=\"xref\">855-10-25-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-25-1A\" class=\"xref\">855-10-25-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-25-2\" class=\"xref\">855-10-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-50-1\" class=\"xref\">855-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-50-4\" class=\"xref\">855-10-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-50-5\" class=\"xref\">855-10-50-5</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-55-1\" class=\"xref\">855-10-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-55-2\" class=\"xref\">855-10-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-60-3\" class=\"xref\">855-10-60-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-60-4\" class=\"xref\">855-10-60-4</a></td><td class=\"entry\">Superseded</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><tr><td class=\"entry\"><a href=\"/asc/855/10/#855-10-65-1\" class=\"xref\">855-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-09/\" class=\"xref\">Accounting Standards Update No. 2010-09</a></td><td class=\"entry\">02/24/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConduit Debt Securities | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fea16165271f732992e01a3c0ec26aa6392d9e2b202be373f3a5a8341363363","downloaded_from":"2026-09-10T02:04:25.213Z","last_downloaded_at":"2026-09-10T02:04:25.213Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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