ASC

Maintenance Updates · 2017

2017 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
12/22/20172017-21 (PDF)210-20, 305-10, 942-210, 942-305, 946-210, 946-305, 954-210, 954-305, and relevant Status tablesCash, Cash Equivalents, Donor-Imposed Restriction
11/30/20172017-20 (PDF)210-10, 250-10, 260-10, 270-10, 280-10, 320-10, 420-10, 450-30, 460-10, 470-10, 605-35, 715-60, 718-10, 840-40, 912-20, 912-605, 940-325, 954-10, 954-205, 954-310, 954-320, 954-815, 958-20, 958-30, 958-205, 958-320, 958-321, 958-325, 958-360, 958-605, 958-715, 958-720, 958-810, 980-10, 980-360None
11/15/20172017-19 (PDF)220-10, 220-20, 220-30, 225-10, 225-20, 225-30, 470-60, 505-30, 605-40, 610-30, 830-30, 852-10, 912-220, 912-225, 932-220, 932-225, 942-220, 942-225, 944-220, 944-225, 944-360, 946-220, 946-225, 954-220, 954-225, 958-220, 958-225, 980-20, and relevant Status tablesVarious (see Release Notes)
10/27/20172017-18 (PDF)860-10, 930-810, 952-10None
10/26/20172017-17(roll-off) (PDF)310-10, 310-40, 323-740, 350-40, 835-30None
10/05/20172017-16 (PDF)323-10, 470-50, 830-10, 860-10, 860-50None
09/25/20172017-15 (PDF)NoneNone
09/13/20172017-14 (PDF)815-20, and relevant Status tableNone
09/06/20172017-13 (PDF)250-10, 606-10, 715-20, 815-20, 815-25, 815-30, 946-225None
08/28/20172017-12 (PDF)815-20None
07/28/20172017-11 (PDF)323-10, 470-20, 810-10, 932-810, 944-605, 958-605, 958-810None
07/05/20172017-10(roll-off) (PDF)105-10, 205-10, 205-20, 220-10, 225-10, 225-20, 225-30, 230-10, 250-10, 260-10, 270-10, 274-10, 280-10, 310-10, 320-10, 323-10, 325-40, 360-10, 410-30, 420-10, 470-20, 470-30, 470-50, 505-60, 715-20, 715-30, 718-10, 718-40, 718-740, 740-10, 740-20, 740-30, 740-270, 810-10, 815-10, 815-30, 820-10, 825-10, 830-10, 830-20, 830-30, 852-10, 860-10, 860-20, 860-30, 930-715, 942-740, 944-30, 944-740, 944-805, 954-225, 958-205, 958-225, 958-810, 960-30, 960-325, 962-10, 962-205, 962-325, 965-20, 965-205, 965-325, 980-20, 980-605Various (see Release Notes)
05/30/20172017-09 (PDF)850-10, 952-10, 952-440, 952-720, and relevant Status tablesNone
05/01/20172017-08 (PDF)606-10, and relevant Status tableNone
04/28/20172017-07 (PDF)274-10, 815-20, 958-605None
04/07/20172017-06 (PDF)105-10, 205-20, 230-10, 270-10, 310-10, 310-40, 321-10, 323-10, 323-740, 326-10, 326-20, 330-10, 340-40, 350-20, 350-40, 360-10, 470-20, 606-10, 715-20, 718-10, 718-40, 740-10, 805-10, 805-740, 810-10, 815-15, 815-20, 820-10, 825-10, 835-30, 842-10, 860-10, 942-230, 944-40, 948-10, 948-720, 958-205, 958-225, 958-810, and relevant Status tablesPermanent Investor, Public Business Entity
03/31/20172017-05 (PDF)323-10, 610-20, 805-30, 958-605, 958-715None
03/06/20172017-04 (PDF)350-20 and relevant Status tableNone
03/03/20172017-03 (PDF)323-740, 606-10, 805-740, 808-10, 810-10, 815-20, 840-10, 840-40, 912-450, 912-605, 958-605, 958-720, 974-840, 985-605Various (see Release Notes)
01/31/20172017-02 (PDF)260-10, 480-10, 505-50, 718-10, 718-20, 815-10, 835-20, 924-10, 954-10, 960-205None
01/03/20172017-01 (PDF)280-10, 350-20, 470-10, 715-60, 718-20, 805-10, 820-10, 852-10, 958-205, 980-715None

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