ASC

Maintenance Updates · 2016

2016 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
11/30/20162016-20 (PDF)323-10, 326-30, 470-10, 718-20, 853-10, 915-10, 970-323, 980-715None
11/03/20162016-19 (PDF)260-10, 350-20, 718-10None
10/14/20162016-18 (PDF)105-10, 205-20, 310-30, 321-10, 606-10, 718-10, 718-20, 740-10, 810-10, 815-30, 825-10, 932-360, 944-20, 944-30, 944-40None
09/02/20162016-17 (PDF)205-30, 360-20, and relevant Status tablesNone
08/31/20162016-16 (PDF)260-10, 326-10, 470-10, 718-10, 718-20, 718-30, 740-10, 805-20, 815-10, 815-20, 815-30, 944-30, 958-210Debt Security, Term Endowment
08/11/20162016-15 (PDF)NoneNone
07/29/20162016-14 (PDF)All XBRL Sections (Section 75)None
07/08/20162016-13 (PDF)310-10, 310-40, 740-10, 810-10, 815-20, 815-30, 944-20, 944-30, 954-225None
07/08/20162016-12(roll-off) (PDF)220-10, 405-40, 805-10, 810-10, 830-30None
06/27/20162016-11 (PDF)205-20, 205-40, 220-10, 235-10, 310-20, 340-20, 360-20, 470-10, 505-10, 715-30, 805-10, 805-20, 810-10, 815-10, 840-10, 840-20, 840-30, 852-10, 860-20, 860-30, 912-275, 912-310, 912-405, 942-505, 944-605, 944-805, 946-210, 958-205, 962-205, 962-325, 965-205, 980-20, 980-840, and relevant Status tablesPublic Business Entity
06/23/20162016-10(roll-off) (PDF)210-20, 230-10, 270-10, 275-10, 310-10, 310-40, 340-10, 360-10, 720-10, 835-20, 740-10, 840-10, 853-10, 915-10, 915-205, 915-210, 915-215, 915-225, 915-230, 915-235, 915-340, 915-605, 915-810, 980-10None
06/10/20162016-09 (PDF)610-20, 718-20, 740-10, 815-25, 840-20, 842-10, 958-205, 958-360, 958-605Lease Incentive
05/11/20162016-08 (PDF)All Glossary Sections (Section 20)None
04/29/20162016-07 (PDF)230-10, 606-10, 926-20, 944-40, 946-210None
04/22/20162016-06 (PDF)205-20, 205-40, 210-20, 220-10, 255-10, 260-10, 310-20, 310-30, 323-740, 340-30, 350-20, 350-40, 480-10, 606-10, 715-20, 718-20, 810-10, 815-30, 815-45, 840-10, 840-40, 944-30, 944-505, 946-10, 946-320, 958-30, 958-605, 965-205, 970-10, 970-323, 970-360, 970-605, 974-323, 974-840, 976-605, 980-340Preferred Stock Subject to Mandatory Redemption Requirements or Whose Redemption is Outside the Control of the Issuer, Preferred Stocks Which Are Not Redeemable or Are Redeemable Solely at the Option of the Issuer
04/12/20162016-05 (PDF)275-10, 470-20, 805-10, 810-10, 845-10, 860-20, 946-205, 958-205, 958-320, 980-10, and relevant Status tablesNone
04/07/20162016-04 (PDF)270-10, 320-10, 350-20, 460-10, 470-10, 470-20, 610-20, 715-20, 815-20, 942-230, 944-605, 958-320None
03/02/20162016-03 (PDF)205-40, 320-10, 718-10, 815-25, 815-30, 842-10, 860-10, 926-855None
01/08/20162016-02 (PDF)320-10, 323-10, 470-20, 815-20, 825-10None
01/05/20162016-01(roll-off) (PDF)205-10, 205-30, 852-10, 942-810, 954-10, 954-225, 958-605, 958-720, 960-40, 962-40, 965-40Liquidation, Statement of Changes in Net Assets in Liquidation, Statement of Net Assets in Liquidation

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