ASC

Maintenance Updates · 2018

2018 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
12/05/20182018-18 (PDF)326-20, 350-20, 350-40, 910-10, 926-20, 944-210None
11/08/20182018-17 (PDF)320-10, 321-10, 815-20None
11/02/20182018-16 (PDF)N/AN/A
10/29/20182018-15 (PDF)N/AN/A
10/01/20182018-14 (PDF)323-10, 810-10, 910-310, 952-810None
09/10/20182018-13 (PDF)718-10, 820-10, 842-10Probable
09/10/20182018-12 (PDF)220-10, 420-10, 480-10, 715-20, 718-20, 810-10, 825-10, 830-30, 830-230, 912-310, 946-205, 946-210, 946-220, 958-205, 958-325, 958-720, 985-10, and relevant Status tablesAffiliate
07/31/20182018-11 (PDF)320-10, 480-10, 805-740, 815-15, 842-30N/A
07/18/20182018-10 (PDF)N/AN/A
07/12/20182018-09 (PDF)820-10 and relevant Status tableNone
07/03/20182018-08 (PDF)715-20, 718-10, 718-20, 830-10, 958-805, 958-810Contract; Contract Asset; Purchased Financial Assets with Credit Deterioration
06/20/20182018-07(roll-off) (PDF)205-40, 230-10, 270-10, 275-10, 310-40, 323-10, 330-10, 360-10, 360-20, 405-40, 705-10, 712-10, 715-10, 715-20, 715-30, 715-60, 805-10, 805-20, 810-10, 810-20, 810-30, 815-10, 815-15, 820-10, 830-10, 860-20, 860-50, 905-330, 905-360, 905-405, 944-40, 952-10, 952-810, 954-810, 958-805, 958-810, 970-323, 970-810Various (see Release Notes)
06/01/20182018-06 (PDF)815-20, 958-720Collections
04/02/20182018-05 (PDF)220-20, 325-30, 350-30, 718-10, 740-10, 805-10, 805-740, 810-10, 815-15, 825-10, 958-30, 958-720Infrequency of Occurrence; Unusual Nature
03/05/20182018-04 (PDF)321-10None
02/13/20182018-03 (PDF)210-20, 305-10, 350-30, 350-50, 815-10, 842-10, 942-210, 942-220, 942-305, 946-210, 946-305, 954-210, 954-305None
02/02/20182018-02 (PDF)275-10, 321-10, 325-30, 410-20, 450-20, 805-10, 810-10, 842-10, 860-10, 860-50, 942-405, 958-205, 958-321, 958-805, and relevant Status tablesPrimary Beneficiary
01/04/20182018-01 (PDF)210-10, 220-10, 250-10, 270-10, 280-10, 310-40, 323-10, 323-740, 470-10, 830-30, 852-10, 860-10, 942-220, 944-220, 946-220, 980-10None

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