{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/980/10/#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":"980","topic_title":"Regulated Operations","subtopic":"980-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"980-10-00-1","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=\"SL51798152-115751\"> <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/980/10/#980-10-05-1\" class=\"xref\">980-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-05 (PDF)</a> </td> <td class=\"entry\">04/12/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/980/10/#980-10-05-1\" class=\"xref\">980-10-05-1</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/980/10/#980-10-15-6\" class=\"xref\">980-10-15-6</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a> </td> <td class=\"entry\">06/10/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n980-10-05-1 | Amended | Maintenance Update 2016-05 | 04/12/2016 |\n980-10-05-1 | Amended …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0c0fa3f6f05c3766d9179d594af9fd258ffe9b5fcb98f6c832390b9cdc9971b","downloaded_from":"2026-09-10T02:27:16.483Z","last_downloaded_at":"2026-09-10T02:27:16.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482039","source_sha256":"2ef11e3f7322bf4762dfd52ed0445da454a09594f8a1ae53db578623ef6f7ff4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21836270ad741b334052a13cce26560f32d87430670c30ef5f722bf7923a6d95","downloaded_from":"2026-09-10T02:27:16.483Z","last_downloaded_at":"2026-09-10T02:27:16.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482039","source_sha256":"2ef11e3f7322bf4762dfd52ed0445da454a09594f8a1ae53db578623ef6f7ff4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:976268c44c48dfbc3e176896b9f388cd782e05a8c2baef5c112549cc8d4f8911","downloaded_from":"2026-09-10T02:27:16.483Z","last_downloaded_at":"2026-09-10T02:27:16.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482039","source_sha256":"2ef11e3f7322bf4762dfd52ed0445da454a09594f8a1ae53db578623ef6f7ff4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:976268c44c48dfbc3e176896b9f388cd782e05a8c2baef5c112549cc8d4f8911","downloaded_from":"2026-09-10T02:27:16.483Z","last_downloaded_at":"2026-09-10T02:27:16.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482039","source_sha256":"2ef11e3f7322bf4762dfd52ed0445da454a09594f8a1ae53db578623ef6f7ff4"}}