ASC

Maintenance Updates · 2014

2014 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). On occasion, a maintenance update may include nonsubstantive corrections which are reflected in the relevant Status tables.
DateMaintenance UpdateAffected Topics/SubtopicsAffected Glossary Terms
12/17/20142014-26(roll-off) (PDF)230-10, 958-230None
12/05/20142014-25 (PDF)280-10, 715-20, 946-10, 946-210None
11/18/20142014-24 (PDF)805-50None
11/03/20142014-23 (PDF)715-20 and relevant Status tableNone
10/31/20142014-22 (PDF)350-10, 810-10, 860-30None
10/03/20142014-21 (PDF)310-30, 310-40, 325-40, 805-10, 805-20, 958-320, 958-605None
09/29/20142014-20 (PDF)105-10, 220-10, 230-10, 250-10, 280-10, 350-10, 360-20, 405-10, 405-40, 440-10, 460-10, 470-40, 715-20, 805-10, 810-10, 815-10, 815-15, 815-20, 815-25, 815-35, 820-10, 830-30, 860-10, 860-50, 932-360, 954-430, 954-605, 954-805, 954-815, 958-805, 972-360, and relevant Status tablesVarious (see Release Notes)
09/05/20142014-19 (PDF)718-10, 830-10, 860-30None
08/01/20142014-18 (PDF)860-10, 944-605, 960-325None
07/16/20142014-17 (PDF)NoneNone
07/02/20142014-16(roll-off) (PDF)210-20, 270-10, 405-30, 720-50, 805-20, 815-10, 815-20Fed Funds Effective Swap Rate (or Overnight Index Swap Rate)
06/30/20142014-15 (PDF)325-30, 730-20, 815-10, 815-20, 815-25, 815-30, 830-10, 860-20, 932-10, 942-10, 942-405, 942-720Comprehensive Income, Net Income, Other Comprehensive Income
06/06/20142014-14 (PDF)220-10, 360-10, 470-20, 505-50, 606-10, 715-60, 815-40, 835-30, 860-10, 946-605, 978-310None
05/29/20142014-13 (PDF)606-10None
05/27/20142014-12 (PDF)840-20None
05/19/20142014-11 (PDF)NoneNone
04/14/20142014-10 (PDF)210-20, 860-30None
03/31/20142014-09 (PDF)715-30, 815-15, 958-205Various (see Release Notes)
03/26/20142014-08 (PDF)944-325, 944-405, 944-470, 944-805, 946-10, 946-20, 946-605, 946-830, 954-450, 954-720, 958-205, 958-210, 958-320, 958-325, 958-720, 960-10, 960-20, 960-30, 960-40, 960-205, 960-310, 960-325, 960-360, 962-10, 962-40, 962-205, 962-325, 965-10, 965-20, 965-30, 965-40, 965-205, 965-310, 965-325, 965-360, 970-340, 970-360, 972-10, 976-10, 978-10, 978-230, 978-310, 978-330, 978-340, 978-605, 978-720, 978-810, 978-840, 980-715None
03/17/20142014-07 (PDF)325-30, 730-20, 815-10, 815-20, 815-25, 815-30, 830-10, 860-20, 932-10, 942-10, 942-405, 942-720, and relevant Status tablesVarious (see Release Notes)
03/14/20142014-06 (PDF)NoneNone
03/07/20142014-05 (PDF)205-20, 280-10, 360-10, 845-10, 926-20, 940-10, 946-320, 978-330None
02/20/20142014-04 (PDF)All Sections 75 (XBRL Elements)None
01/31/20142014-03 (PDF)310-40, 323-10, 323-740, 350-20, 715-60, 960-30, 965-30None
01/21/20142014-02 (PDF)323-740None
01/06/20142014-01 (PDF)323-10, 972-740None

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