{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/942/10/#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":"942","topic_title":"Financial Services—Depository and Lending","subtopic":"942-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"942-10-00-1","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=\"SL51571050-203171\"> <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/942/10/#942-10-05-1\" class=\"xref\">942-10-05-1</a> </td> <td class=\"entry\">Amended</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/942/10/#942-10-15-2\" class=\"xref\">942-10-15-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a> </td> <td class=\"entry\">03/17/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-10-05-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n942-10-15…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e092d7aee2a7567e24ed1436ef22718ab9caf8f982c8179fd8e6d9b10b855d6","downloaded_from":"2026-09-10T02:14:00.861Z","last_downloaded_at":"2026-09-10T02:14:00.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481282","source_sha256":"f92fccebba62ac06484091da78e1874aac5744b5455bf11950c232f924105a20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad5a9f34b327e80aa50c0a718e8c2d707396ccad1ac57d82dd3c0510f4b4c4a6","downloaded_from":"2026-09-10T02:14:00.861Z","last_downloaded_at":"2026-09-10T02:14:00.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481282","source_sha256":"f92fccebba62ac06484091da78e1874aac5744b5455bf11950c232f924105a20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dfdc5e0a5c46aeaafcb23b88ef0b8d103bfd46cf5591123cf6eddc32fb54f69","downloaded_from":"2026-09-10T02:14:00.861Z","last_downloaded_at":"2026-09-10T02:14:00.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481282","source_sha256":"f92fccebba62ac06484091da78e1874aac5744b5455bf11950c232f924105a20"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dfdc5e0a5c46aeaafcb23b88ef0b8d103bfd46cf5591123cf6eddc32fb54f69","downloaded_from":"2026-09-10T02:14:00.861Z","last_downloaded_at":"2026-09-10T02:14:00.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481282","source_sha256":"f92fccebba62ac06484091da78e1874aac5744b5455bf11950c232f924105a20"}}