# ASC 860-10-00: Transfers and Servicing — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 860-10-00: 00 Status

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##### [860-10-00-1](https://asc.understandingaccounting.org/asc/860/10/#860-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL6774616-158353"><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/a/#affiliate" class="term" title="A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control."><span>Affiliate</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-12 (PDF)</a></td><td class="entry">09/10/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/b/#bankruptcy-remote-entity" class="term" title="An entity that is designed to make remote the possibility that it would enter bankruptcy or other receivership."><span>Bankruptcy-Remote Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/b/#beneficial-interests" class="term" title="Rights to receive all or portions of specified cash inflows received by a trust or other entity, including, but not limited to, all of the following: Senior and subordinated shares of interest, principal, or other cash inflows to be passed-through or paid-through Premiums due to guarantors Commercial paper obligations Residual interests, whether in the form of debt or equity."><span>Beneficial Interests</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#cleanup-call-option" class="term" title="An option held by the servicer or its affiliate, which may be the transferor, to purchase the remaining transferred financial assets, or the remaining beneficial interests not held by the transferor, its affiliates, or its agents in an entity (or in a series of beneficial interests in transferred financial assets within an entity) if the amount of outstanding financial assets or beneficial interests falls to a level at which the cost of servicing those assets or beneficial interests becomes burdensome in relation to the benefits of servicing."><span>Cleanup Call Option</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><strong class="ph b">Consolidated Affiliate</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#consolidated-affiliate" class="term" title="An entity whose assets and liabilities are included in the consolidated, combined, or other financial statements being presented."><span>Consolidated Affiliate of the Transferor</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#continuing-involvement" class="term" title="Any involvement with the transferred financial assets that permits the transferor to receive cash flows or other benefits that arise from the transferred financial assets or that obligates the transferor to provide additional cash flows or other assets to any party related to the transfer. For related implementation guidance, see paragraph 860-10-55-79A."><span>Continuing Involvement</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract" class="term" title="An agreement between two or more parties that creates enforceable rights and obligations."><span>Contract</span></a></td><td class="entry">Added</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/glossary/d/#derivative-financial-instrument" class="term" title="A derivative instrument that is a financial instrument."><span>Derivative Financial Instrument</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#derivative-financial-instrument" class="term" title="A derivative instrument that is a financial instrument."><span>Derivative Financial Instrument</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-20 (PDF)</a></td><td class="entry">09/29/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#derivative-financial-instrument" class="term" title="A derivative instrument that is a financial instrument."><span>Derivative Financial Instrument</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#derivative-instrument" class="term" title="Paragraphs 815-10-15-83815-10-15-84815-10-15-85815-10-15-86815-10-15-87815-10-15-88815-10-15-89815-10-15-90815-10-15-91815-10-15-92815-10-15-93815-10-15-94815-10-15-95815-10-15-96815-10-15-97815-10-15-98815-10-15-99815-10-15-100815-10-15-101815-10-15-102815-10-15-103815-10-15-104815-10-15-105815-10-15-106815-10-15-107815-10-15-108815-10-15-109815-10-15-110815-10-15-111815-10-15-112815-10-15-113815-10-15-114815-10-15-115815-10-15-116815-10-15-117815-10-15-118815-10-15-119815-10-15-120815-10-15-121815-10-15-122815-10-15-123815-10-15-124815-10-15-125815-10-15-126815-10-15-127815-10-15-128815-10-15-129815-10-15-130815-10-15-131815-10-15-132815-10-15-133815-10-15-134815-10-15-135815-10-15-136815-10-15-137815-10-15-138815-10-15-139 define the term derivative instrument."><span>Derivative Instrument</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-20 (PDF)</a></td><td class="entry">09/29/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#direct-financing-lease" class="term" title="From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Direct Financing Lease</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-05/" class="xref">Accounting Standards Update No. 2021-05</a></td><td class="entry">07/19/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#direct-financing-lease" class="term" title="From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Direct Financing Lease</span></a></td><td class="entry">Added</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/glossary/f/#financial-asset" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity."><span>Financial Asset</span></a> (2nd def.)</td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-instrument" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity."><span>Financial Instrument</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/i/#in-substance-nonfinancial-asset" class="term" title="Paragraphs 610-20-15-5610-20-15-6610-20-15-7610-20-15-8 define an in substance nonfinancial asset."><span>In Substance Nonfinancial Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-05/" class="xref">Accounting Standards Update No. 2017-05</a></td><td class="entry">02/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease" class="term" title="A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration."><span>Lease</span></a></td><td class="entry">Added</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/glossary/l/#lease-payments" class="term" title="See paragraph 842-10-30-5 for what constitutes lease payments from the perspective of a lessee and a lessor."><span>Lease Payments</span></a></td><td class="entry">Added</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/glossary/l/#lease-receivable" class="term" title="A lessor's right to receive lease payments arising from a sales-type lease or a direct financing lease plus any amount that a lessor expects to derive from the underlying asset following the end of the lease term to the extent that it is guaranteed by the lessee or any other third party unrelated to the lessor, measured on a discounted basis."><span>Lease Receivable</span></a></td><td class="entry">Added</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/glossary/l/#lease-term" class="term" title="The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor."><span>Lease Term</span></a></td><td class="entry">Added</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/glossary/l/#lessee" class="term" title="An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessee</span></a></td><td class="entry">Added</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/glossary/l/#lessor" class="term" title="An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessor</span></a></td><td class="entry">Added</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/glossary/l/#loan-origination-fees" class="term" title="Origination fees consist of all of the following: Fees that are being charged to the borrower as prepaid interest or to reduce the loan's nominal interest rate, such as interest buy-downs (explicit yield adjustments) Fees to reimburse the lender for origination activities Other fees charged to the borrower that relate directly to making the loan (for example, fees that are paid to the lender as compensation for granting a complex loan or agreeing to lend quickly) Fees that are not conditional on a loan being granted by the lender that receives the fee but are, in substance, implicit yield adjustments because a loan is granted at rates or terms that would not have otherwise been considered absent the fee (for example, certain syndication fees addressed in paragraph 310-20-25-19) Fees charged to the borrower in connection with the process of originating, refinancing, or restructuring a loan. This term includes, but is not limited to, points, management, arrangement, placement, application, underwriting, and other fees pursuant to a lending or leasing transaction and also includes syndication and participation fees to the extent they are associated with the portion of the loan retained by the lender."><span>Loan Origination Fees</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</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-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#participating-interest" class="term" title="Paragraph 860-10-40-6A defines the term participating interest."><span>Participating Interest</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</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">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</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">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"><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-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><strong class="ph b">Qualifying Special-Purpose Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#remote" class="term" title="The chance of the future event or events occurring is slight."><span>Remote</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#repurchase-agreement" class="term" title="An agreement under which the transferor (repo party) transfers a financial asset to a transferee (repo counterparty or reverse party) in exchange for cash and concurrently agrees to reacquire that financial asset at a future date for an amount equal to the cash exchanged plus or minus a stipulated interest factor. Instead of cash, other securities or letters of credit sometimes are exchanged. Some repurchase agreements call for repurchase of financial assets that need not be identical to the financial assets transferred."><span>Repurchase Agreement</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#repurchase-to-maturity-transaction" class="term" title="A repurchase agreement in which the settlement date of the agreement to repurchase a transferred financial asset is at the maturity date of that financial asset and the agreement would not require the transferor to reacquire the financial asset."><span>Repurchase-to-Maturity Transaction</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#sales-type-lease" class="term" title="From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Sales-Type Lease</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-05/" class="xref">Accounting Standards Update No. 2021-05</a></td><td class="entry">07/19/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#sales-type-lease" class="term" title="From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A."><span>Sales-Type Lease</span></a></td><td class="entry">Added</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/glossary/s/#set-off-right" class="term" title="A common law right of a party that is both a debtor and a creditor to the same counterparty to reduce its obligation to that counterparty if that counterparty fails to pay its obligation."><span>Set-off Right</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#standard-representations-and-warranties" class="term" title="Representations and warranties that assert the financial asset being transferred is what it is purported to be at the transfer date."><span>Standard Representations and Warranties</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferee" class="term" title="An entity that receives a financial asset, an interest in a financial asset, or a group of financial assets from a transferor."><span>Transferee</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferor" class="term" title="An entity that transfers a financial asset, an interest in a financial asset, or a group of financial assets that it controls to another entity."><span>Transferor</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferred-financial-assets" class="term" title="Transfers of any of the following: An entire financial asset A group of entire financial assets A participating interest in an entire financial asset."><span>Transferred Financial Assets</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/t/#transferred-financial-assets" class="term" title="Transfers of any of the following: An entire financial asset A group of entire financial assets A participating interest in an entire financial asset."><span>Transferred Financial Assets</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#underlying-asset" class="term" title="An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset."><span>Underlying Asset</span></a></td><td class="entry">Added</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"><strong class="ph b">Undivided Interest</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#unguaranteed-residual-asset" class="term" title="The amount that a lessor expects to derive from the underlying asset following the end of the lease term that is not guaranteed by the lessee or any other third party unrelated to the lessor, measured on a discounted basis."><span>Unguaranteed Residual Asset</span></a></td><td class="entry">Added</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"></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/860/10/#860-10-05-2" class="xref">860-10-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-4" class="xref">860-10-05-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-5" class="xref">860-10-05-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-7" class="xref">860-10-05-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-8" class="xref">860-10-05-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-9" class="xref">860-10-05-9</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-10" class="xref">860-10-05-10</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-14" class="xref">860-10-05-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-15" class="xref">860-10-05-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-21" class="xref">860-10-05-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-21A" class="xref">860-10-05-21A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-05-21B" class="xref">860-10-05-21B</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-10-1" class="xref">860-10-10-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-10-2" class="xref">860-10-10-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-15-4" class="xref">860-10-15-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-05/" class="xref">Accounting Standards Update No. 2017-05</a></td><td class="entry">02/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-15-4" class="xref">860-10-15-4</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/860/10/#860-10-15-4" class="xref">860-10-15-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/860/10/#860-10-30-1" class="xref">860-10-30-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-35-1" class="xref">860-10-35-1 through 35-12</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-1" class="xref">860-10-40-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-1" class="xref">860-10-40-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-2" class="xref">860-10-40-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-3" class="xref">860-10-40-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4" class="xref">860-10-40-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4A" class="xref">860-10-40-4A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4A" class="xref">860-10-40-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4B" class="xref">860-10-40-4B</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4B" class="xref">860-10-40-4B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-4C" class="xref">860-10-40-4C through 40-4E</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-5" class="xref">860-10-40-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-5" class="xref">860-10-40-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-5A" class="xref">860-10-40-5A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-6" class="xref">860-10-40-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-3BF14124-F810-42BD-94AF-B77932BACA44.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2021-09 (PDF)</a></td><td class="entry">08/20/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-6" class="xref">860-10-40-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-6A" class="xref">860-10-40-6A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-7" class="xref">860-10-40-7 through 40-16</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-16A" class="xref">860-10-40-16A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-17" class="xref">860-10-40-17 through 40-19</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-20" class="xref">860-10-40-20</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-21" class="xref">860-10-40-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-21" class="xref">860-10-40-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-22" class="xref">860-10-40-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-22A" class="xref">860-10-40-22A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-23" class="xref">860-10-40-23 through 40-28</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-24" class="xref">860-10-40-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-20 (PDF)</a></td><td class="entry">09/29/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-24" class="xref">860-10-40-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-24" class="xref">860-10-40-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-24A" class="xref">860-10-40-24A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-25" class="xref">860-10-40-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-26" class="xref">860-10-40-26</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-27" class="xref">860-10-40-27</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-28A" class="xref">860-10-40-28A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-29" class="xref">860-10-40-29</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-30" class="xref">860-10-40-30 through 40-32</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-33" class="xref">860-10-40-33</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-34" class="xref">860-10-40-34 through 40-41</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-40-42" class="xref">860-10-40-42 through 40-47</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-1" class="xref">860-10-50-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-2" class="xref">860-10-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-2" class="xref">860-10-50-2 through 50-4</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-4A" class="xref">860-10-50-4A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-4A" class="xref">860-10-50-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-5" class="xref">860-10-50-5 through 50-7</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-50-7" class="xref">860-10-50-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-1" class="xref">860-10-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-3" class="xref">860-10-55-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-12/" class="xref">Accounting Standards Update No. 2025-12</a></td><td class="entry">12/17/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-3" class="xref">860-10-55-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-05/" class="xref">Accounting Standards Update No. 2017-05</a></td><td class="entry">02/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-3" class="xref">860-10-55-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-3" class="xref">860-10-55-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-5" class="xref">860-10-55-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-12/" class="xref">Accounting Standards Update No. 2025-12</a></td><td class="entry">12/17/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-5" class="xref">860-10-55-5</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/860/10/#860-10-55-6" class="xref">860-10-55-6</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/860/10/#860-10-55-6" class="xref">860-10-55-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-13" class="xref">860-10-55-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-14" class="xref">860-10-55-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-14A" class="xref">860-10-55-14A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-12/" class="xref">Accounting Standards Update No. 2025-12</a></td><td class="entry">12/17/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-15" class="xref">860-10-55-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-16" class="xref">860-10-55-16</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-17A" class="xref">860-10-55-17A through 55-17C</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-17D" class="xref">860-10-55-17D through 55-17N</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-18" class="xref">860-10-55-18</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-18A" class="xref">860-10-55-18A through 55-18C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-19" class="xref">860-10-55-19 through 55-24</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-22" class="xref">860-10-55-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-02 (PDF)</a></td><td class="entry">02/02/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-24A" class="xref">860-10-55-24A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-24B" class="xref">860-10-55-24B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-25" class="xref">860-10-55-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-25A" class="xref">860-10-55-25A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-26" class="xref">860-10-55-26 through 55-35</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-34" class="xref">860-10-55-34</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-34" class="xref">860-10-55-34</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-35" class="xref">860-10-55-35</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-36" class="xref">860-10-55-36 through 55-38</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#55-implementation-guidance-and-illustrations" class="xref">860-10-55-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-39" class="xref">860-10-55-39</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-40" class="xref">860-10-55-40</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-41" class="xref">860-10-55-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-42" class="xref">860-10-55-42</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-42A" class="xref">860-10-55-42A through 55-42D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-42B" class="xref">860-10-55-42B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-12/" class="xref">Accounting Standards Update No. 2025-12</a></td><td class="entry">12/17/2025</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-43" class="xref">860-10-55-43 through 55-46</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-48" class="xref">860-10-55-48 through 55-50</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-48" class="xref">860-10-55-48</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-50" class="xref">860-10-55-50</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-51" class="xref">860-10-55-51</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-51" class="xref">860-10-55-51</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-51A" class="xref">860-10-55-51A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-51B" class="xref">860-10-55-51B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-52" class="xref">860-10-55-52</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-53" class="xref">860-10-55-53</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-53" class="xref">860-10-55-53</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-54" class="xref">860-10-55-54</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-54" class="xref">860-10-55-54</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-55" class="xref">860-10-55-55</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-55" class="xref">860-10-55-55</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-55" class="xref">860-10-55-55</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-55A" class="xref">860-10-55-55A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-56A" class="xref">860-10-55-56A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-56B" class="xref">860-10-55-56B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-57" class="xref">860-10-55-57 through 55-59</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-61" class="xref">860-10-55-61</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-62" class="xref">860-10-55-62 through 55-64</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-66" class="xref">860-10-55-66</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-67" class="xref">860-10-55-67</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-68" class="xref">860-10-55-68</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-68A" class="xref">860-10-55-68A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-69" class="xref">860-10-55-69</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-70" class="xref">860-10-55-70</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-72" class="xref">860-10-55-72</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-74" class="xref">860-10-55-74</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-75" class="xref">860-10-55-75 through 55-79B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-55-77" class="xref">860-10-55-77</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-65-3" class="xref">860-10-65-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-65-4" class="xref">860-10-65-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-03/" class="xref">Accounting Standards Update No. 2011-03</a></td><td class="entry">04/29/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/10/#860-10-65-5" class="xref">860-10-65-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr></tbody></table>