# ASC 985-10-00: Software — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/985/10/#00-status)

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Source downloaded (UTC): 2026-09-10T02:28:16.187Z to 2026-09-10T02:28:16.187Z

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## ASC 985-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/985/10/#00-status)

SEC content: no

##### [985-10-00-1](https://asc.understandingaccounting.org/asc/985/10/#985-10-00-1)

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Source downloaded (UTC): 2026-09-10T02:28:16.187Z to 2026-09-10T02:28:16.187Z

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51798297-115750"><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/985/10/#985-10-05-1" class="xref">985-10-05-1</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/asc/985/10/#985-10-05-1" class="xref">985-10-05-1</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/985/10/#985-10-15-3" class="xref">985-10-15-3</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></tbody></table>