{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/10/#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":"855","topic_title":"Subsequent Events","subtopic":"855-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"855-10-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=\"SL6785004-166038\"><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/855/10/#855-10-S99-2\" class=\"xref\">855-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n855-10-S99-2 | Amended | Accounting Standards Update No. 2010-04 | 01/15/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bec570e0f144a143a103d3cd56bde8d75a329329e8347c7d9ebaed411363bdf","downloaded_from":"2026-09-10T02:04:57.096Z","last_downloaded_at":"2026-09-10T02:04:57.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479803","source_sha256":"db7a634df976559123bbacfd7756f0f51a9cd7bf513284d85a431ca2312bf0a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e1930178c3158c61751324d40f7401b1d38911380aa90aa51ee3a89305bf7f2","downloaded_from":"2026-09-10T02:04:57.096Z","last_downloaded_at":"2026-09-10T02:04:57.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479803","source_sha256":"db7a634df976559123bbacfd7756f0f51a9cd7bf513284d85a431ca2312bf0a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ac4b50457031f9b8c3cdc56253cdee08b243bc26a57b674020f868f48f80b1","downloaded_from":"2026-09-10T02:04:57.096Z","last_downloaded_at":"2026-09-10T02:04:57.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479803","source_sha256":"db7a634df976559123bbacfd7756f0f51a9cd7bf513284d85a431ca2312bf0a7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73ac4b50457031f9b8c3cdc56253cdee08b243bc26a57b674020f868f48f80b1","downloaded_from":"2026-09-10T02:04:57.096Z","last_downloaded_at":"2026-09-10T02:04:57.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479803","source_sha256":"db7a634df976559123bbacfd7756f0f51a9cd7bf513284d85a431ca2312bf0a7"}}