# ASC 942-10-00: Financial Services—Depository and Lending — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/942/10/#00-status)

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Source downloaded (UTC): 2026-09-10T02:14:00.861Z to 2026-09-10T02:14:00.861Z

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## ASC 942-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/942/10/#00-status)

SEC content: no

##### [942-10-00-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51571050-203171"><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/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="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/942/10/#942-10-15-2" class="xref">942-10-15-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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></tbody></table>