# ASC 855-10-S00: Subsequent Events — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/855/10/#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): 2026-09-10T02:04:57.096Z to 2026-09-10T02:04:57.096Z Record version: sha256:73ac4b50457031f9b8c3cdc56253cdee08b243bc26a57b674020f868f48f80b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 855-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/855/10/#sec-00-status) SEC content: yes ##### [855-10-S00-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:04:57.096Z to 2026-09-10T02:04:57.096Z Record version: sha256:6bec570e0f144a143a103d3cd56bde8d75a329329e8347c7d9ebaed411363bdf 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
855-10-S99-2AmendedAccounting Standards Update No. 2010-0401/15/2010