ASC

Maintenance Updates · 2015

2015 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
11/06/20152015-18 (PDF)325-30, 440-10, 460-10, 715-20, 815-20, 825-10, 960-30, 960-205, 962-325None
10/01/20152015-17 (PDF)505-50, 958-605None
09/02/20152015-16 (PDF)320-10, 805-20, 810-10, 820-10, 942-210None
08/12/20152015-15 (PDF)Various (See Release Notes)None
08/07/20152015-14 (PDF)230-10, 255-10, 310-10, 320-10, 325-30, 718-10, 718-740, 805-50, 810-10, 815-10, 825-10, 840-10, 932-360Take-or-Pay Contracts
07/02/20152015-13 (PDF)230-10, 310-10, 350-20, 715-60, 718-740, 815-20, 820-10None
06/26/20152015-12(roll-off) (PDF)105-10, 220-10, 230-10, 270-10, 323-10, 340-10, 350-30, 360-20, 805-50, 810-10, 815-40, 820-10, 855-10, 926-20, 926-855, 946-10, 946-20, 946-320, 946-323, 946-325, 946-810, 954-430, 962-325, 965-20, 965-205, 965-320, 965-325, 965-360Investment Company, Pushdown Accounting
06/19/20152015-11 (PDF)310-10, 320-10, 323-10, 460-10, 470-40, 740-10, 820-10, 840-10, 860-30, 958-320, 958-720, 965-205, and relevant Status tablesNone
06/16/20152015-10 (PDF)944-40None
06/05/20152015-09 (PDF)715-20, 718-20, 740-20, 810-10, 958-225None
05/28/20152015-08 (PDF)Various (See Release Notes)None
05/01/20152015-07 (PDF)718-20, 805-10, 958-210, 958-715None
04/07/20152015-06 (PDF)325-30, 606-10, 810-10, 860-10, 954-210, 958-20, 958-320None
03/20/20152015-05 (PDF)325-30, 505-30, 606-10, 718-40, 810-10, 840-10, 958-20, 958-30, 958-210, 958-360, 958-605None
03/13/20152015-04 (PDF)Various (See Release Notes)None
02/09/20152015-03 (PDF)225-10None
02/05/20152015-02 (PDF)815-10, 815-20, 845-10, 932-605, 946-210, 954-305Exchange
01/07/20152015-01 (PDF)605-50None

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