ASC

Maintenance Updates · 2013

2013 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
12/06/20132013-16 (PDF)340-10, 340-20, 460-10, 470-40, 505-10, 815-10, 840-30, 905-205, 905-325, 905-405, 905-505, 905-605, 910-10, 946-605, 965-205None
10/31/20132013-15 (PDF)210-20, 860-10, 980-605None
09/04/20132013-14 (PDF)954-225None
07/31/20132013-13 (PDF)255-10, 360-20, 410-30, 805-20, 810-10, 815-10, 815-15, 820-10, 860-10None
07/18/20132013-12 (PDF)NoneNone
07/09/20132013-11 (PDF)815-10, 820-10None
07/01/20132013-10 (PDF)210-20, 220-10, 350-10, 820-10, 840-30, 860-10, 944-10None
06/25/20132013-09 (PDF)205-20, 225-20, 323-30, 325-30, 470-60, 480-10, 718-740, 720-20, 815-25, 820-10, 908-360, 942-505, 944-50, 944-310, 960-10, 962-10, 965-10, 974-810, 980-10, 980-715None
06/17/20132013-08(roll-off) (PDF)205-10, 220-10, 270-10, 310-10, 310-40, 323-10, 350-20, 505-10, 715-20, 715-30, 715-80, 805-10, 805-20, 810-10, 815-20, 815-30, 820-10, 825-10, 860-10, 926-605, 944-30, 944-720, 954-310, 954-605, 954-815, 958-30, 958-310, 958-605, 958-805Various (see Release Notes)
05/31/20132013-07 (PDF)340-30, 410-30, 715-60, 815-40, 825-10None
05/03/20132013-06A (PDF)NoneNone
05/03/20132013-06 (PDF)205-10, 255-10, 323-10, 460-10, 715-60, 720-20, 815-10, 815-15, 825-10, 840-30, 840-40, 926-20, 940, 942-505, 946-320, 962-325None
03/29/20132013-05 (PDF)270-10, 310-10, 310-20, 815-15, 946-320None
03/01/20132013-04 (PDF)255-10, 270-10, 310-10, 330-10, 360-20, 460-10, 470-20, 715-80, 740-270, 805-20, 810-10, 815-15, 820-10, 978-605Reacquisition Price of Debt
02/15/20132013-03 (PDF)210-20, 220-10, 410-20, 715-20, 805-740, 820-10, 830-230, 835-30, 860-20, 942-230, 944-30, 944-40, 944-805, 985-605None
02/01/20132013-02 (PDF)360-20, 410-20, 715-20, 805-40, 805-740, 820-10, 830-230, 835-30, 860-10, 860-20, 942-230, 944-30, 944-805, 946-320, 985-605None
01/09/20132013-01 (PDF)715-30, 715-60, 805-40, 805-740, 810-10, 810-30, 815-10, 815-15, 815-20, 815-25, 815-30, 820-10, 825-10, 852-10, 932-235, 944-235, 944-310, 944-605, 944-805, 946-20, 946-235, 958-30, 958-205, 958-225, 958-360, 958-605, 958-715, 958-810, 965-205, 978-605, 980-715, 980-740, 985-605, 985-845Various (see Release Notes)

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