{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/942/10/#sec-00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"942","topic_title":"Financial Services—Depository and Lending","subtopic":"942-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"942-10-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL120434171-235225\"><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-S99-1\" class=\"xref\">942-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-06/\" class=\"xref\">Accounting Standards Update No. 2021-06</a></td><td class=\"entry\">08/09/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/942/10/#942-10-S99-1\" class=\"xref\">942-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/942/10/#942-10-S99-2\" class=\"xref\">942-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</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-S99-1 | Amended | Accounting Standards Update No. 2021-06 | 08/09/2021 |\n942-10-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ab52807fc2e1d981f5a330d58d27ddf685164732b914bba9908ae72aaedb58","downloaded_from":"2026-09-10T02:14:07.975Z","last_downloaded_at":"2026-09-10T02:14:07.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480189","source_sha256":"39ee6ca5a4121fc309001b32065816a531e242bb5acea6b4f286bd4c0943a2cc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d232369e0a20334e057ff08d8c9f334693378c0da28cc8048b25d5072bdc2d05","downloaded_from":"2026-09-10T02:14:07.975Z","last_downloaded_at":"2026-09-10T02:14:07.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480189","source_sha256":"39ee6ca5a4121fc309001b32065816a531e242bb5acea6b4f286bd4c0943a2cc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b24cdd6539ad5fc4b12760fb1723d5d825b97d6601a495df9e786bc41ecb02","downloaded_from":"2026-09-10T02:14:07.975Z","last_downloaded_at":"2026-09-10T02:14:07.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480189","source_sha256":"39ee6ca5a4121fc309001b32065816a531e242bb5acea6b4f286bd4c0943a2cc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18b24cdd6539ad5fc4b12760fb1723d5d825b97d6601a495df9e786bc41ecb02","downloaded_from":"2026-09-10T02:14:07.975Z","last_downloaded_at":"2026-09-10T02:14:07.975Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480189","source_sha256":"39ee6ca5a4121fc309001b32065816a531e242bb5acea6b4f286bd4c0943a2cc"}}