ASC

Maintenance Updates · 2010

2010 Maintenance Updates

Maintenance Updates provide nonsubstantive corrections to the Codification, such as editorial corrections, various types of link-related changes, and changes to source fragment information (used for Cross Reference and the Printer-Friendly with Sources).
DateMaintenance UpdateAffected Topics/SubtopicsAffected Glossary Terms
12/22/20102010-24 (PDF)350-30N/A
12/15/20102010-23(roll-off) (PDF)855-10N/A
11/30/20102010-22 (PDF)958-720N/A
10/29/20102010-21 (PDF)310-10, 460-10, 605-35, 740-10, 810-10.N/A
9/21/20102010-20 (PDF)VariousN/A
8/30/20102010-19 (PDF)310-10, 310-20, 715-20, 815-30, 845-10, 860-10, 912-605, 942-310, 942-320, 958-30.N/A
8/17/20102010-18 (PDF)NoneN/A
7/30/20102010-17 (PDF)220-10, 310-10, 320-10, 350-40, 715-80, 825-10, 942-320, 942-405, 958-30.Collaborative Arrangement
7/15/20102010-16(roll-off) (PDF)NoneVarious (see Release Notes)
7/06/20102010-15 (PDF)NoneN/A
7/06/20102010-14 (PDF)210-20, 230-10, 260-10, 310-10, 350-30, 470-20, 605-25, 805-20, 810-10, 815-10, 815-40, 820-10, 825-10, 830-20, 860-10, 860-20, 942-320, 944-80, 954-10, 954-805Forecasted Transaction, Present Value
7/01/20102010-13(roll-off) (PDF)220-10, 225-20, 260-10, 275-10, 310-30, 310-40, 323-10, 323-30, 350-10, 350-20, 350-30, 410-30, 420-10, 450-10, 460-10, 470-20, 470-60, 480-10, 505-10, 505-20, 715-20, 718-10, 730-10, 730-20, 740-10, 740-20, 805-10, 805-20, 805-30, 805-40, 805-50, 805-740, 808-10, 810-10, 810-30, 815-10, 815-15, 815-20, 815-40, 820-10, 825-10, 830-20, 830-30, 840-10, 840-30, 845-10, 852-10, 852-740, 942-505, 944-10, 944-20, 944-30, 944-40, 944-50, 944-310, 944-605, 944-805, 954-810, 958-810, 974-810, 985-20Various (see Release Notes)
5/27/20102010-12 (PDF)260-10, 810-10, 815-10, 820-10, 860-10, 958-30, 958-360, 958-805N/A
5/25/20102010-11 (PDF)VariousN/A
5/20/20102010-10(rolloff) (PDF)820-10, 860-10Consolidated Affiliate
5/13/20102010-09 (PDF)NoneN/A
4/30/20102010-08 (PDF)205-20, 230-10, 815-10, 815-15, 815-20, 820-10, 932-10, 944-80, 980-715Developed Oil and Gas Reserves, Undeveloped Oil and Gas Reserves
4/13/20102010-07(rolloff) (PDF)220-10, 270-10, 310-30, 320-10, 325-20, 325-40, 360-20, 470-20, 715-30, 715-60, 718-740, 730-20, 815-10, 815-20, 815-25, 815-30, 815-35, 820-10, 825-10, 830-30, 860-10, 942-320, 944-310, 944-325, 944-360, 954-810, 954-815, 958-205, 958-320, 958-715, 958-810, 958-840Amortized Cost Basis, Cost Basis, Publicly Traded Company
3/31/20102010-06 (PDF)470-50, 820-10, 954-605, 958-810, 974-10N/A
3/23/20102010-05(rolloff) (PDF)310-10, 310-40, 325-40, 360-20, 405-20, 460-10, 470-20, 715-20, 715-30, 715-60, 718-740, 730-10, 730-20, 810-10, 815-10, 815-20, 820-10, 860-10, 860-20, 860-30, 860-50, 958-205, 958-715Various (see Release Notes)
3/08/20102010-04 (PDF)860-10, 958-225Public Entity, Transferred Financial Assets
2/26/20102010-03 (PDF)310-10, 320-10, 360-20, 470-20, 605-15, 810-10, 815-15, 820-10, 835-20, 908-710, 942-505, 954-805, 958-205Trading
1/29/20102010-02 (PDF)210-20, 310-10, 320-10, 810-10, 860-20, 926-605, 958-205, 958-210, 958-225, 958-810N/A
1/08/20102010-01 (PDF)323-10, 505-20, 805-10, 810-10, 845-10, 932-10, 932-235Various (see Release Notes)

Text as published in the FASB Accounting Standards Codification, Basic View.