ASC

Maintenance Updates · 2012

2012 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
12/11/20122012-15 (PDF)255-10, 260-10, 274-10, 310-10, 310-30, 325-30, 340-20, 340-30, 360-20, 440-10, 505-60, 605-15, 715-20, 715-30, 715-60, 715-80, 718-10, 718-20, 718-40, 718-50, 720-20, 740-10, 740-20, 740-270, 805-20, 820-10, 926-20None
11/07/20122012-14 (PDF)105-10, 310-40, 720-20, 810-10, 815-10, 820-10, 825-20, 835-20Nongovernmental Entity, Nonpublic Entity (1st definition)
10/03/20122012-13 (PDF)225-10, 350-20, 605-15, 730-20, 970-720None
09/04/20122012-12 (PDF)310-30, 360-20, 740-10, 954-605None
08/17/20122012-11 (PDF)310-10, 310-20, 310-30, 350-20, 360-20, 410-20, 470-20None
08/09/20122012-10 (PDF)205-10, 220-10, 255-10, 260-10, 825-10, 830-230, 835-20, 840-30, 852-10, 958-205, 960-205None
08/03/20122012-09 (PDF)320-10, 815-10, 815-40None
06/29/20122012-08 (PDF)310-10, 350-30, 470-20, 815-15, 820-10, 946-205, 946-210, 958-605, 958-720, 958-805, 962-310None
06/18/20122012-07(roll-off) (PDF)270-10, 310-10, 310-40, 450-20, 715-20, 718-10, 805-10, 820-10, 840-30, 924-605, 944-80, 954-450, 954-605, 954-720, 958-805Various (see Release Notes)
05/31/20122012-06 (PDF)810-10, 860-10, 860-20, 944-825None
05/01/20122012-05 (PDF)210-20, 470-10, 605-45, 825-10, 958-230, 958-720Lock-Box Arrangement
03/30/20122012-04 (PDF)323-10, 340-10, 470-10, 815-30None
02/01/20122012-03 (PDF)605-20, 805-30, 810-10, 860-10, 860-40, 958-205, 985-605None
01/30/20122012-02 (PDF)NoneNone
01/09/20122012-01 (PDF)210-20, 605-20, 605-35, 605-45, 605-50, 715-20, 715-30, 715-60, 718-30, 720-20, 730-20, 740-10, 805-10, 805-20, 840-40, 905-360, 908-350, 908-360, 912-405, 912-605, 926-10, 926-20, 926-430, 932-10, 946-10, 952-10, 954-430, 958-605, 958-720, 970-605Various (see Release Notes)

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