ASC

Maintenance Updates · 2019

2019 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
12/02/20192019-13 (PDF)718-10, 815-30, 946-720, 965-205N/A
11/27/20192019-12 (PDF)N/AN/A
11/21/20192019-11 (PDF)Various (see Release Notes)N/A
11/21/20192019-10 (PDF)Various (see Release Notes)N/A
10/11/20192019-09 (PDF)805-20, 852-10N/A
09/06/20192019-08 (PDF)N/AN/A
08/07/20192019-07 (PDF)260-10, 321-10, 470-20, 606-10, 810-10, 815-40, 855-10, 958-10, 958-220None
07/17/20192019-06 (roll-off) (PDF)230-10, 260-10, 323-10, 350-40, 718-10, 718-20, 718-30, 718-40, 718-740, 740-10, 740-20, 740-270, 805-30, 805-740, 810-10, 815-10, 815-15, 815-20, 815-25, 815-30, 825-10, 954-205, 954-210, 954-220, 954-320, 954-805, 958-20, 958-30, 958-205, 958-210, 958-220, 958-310, 958-320, 958-325, 958-360, 958-405, 958-605, 958-715, 958-720, 958-805, 958-810Various (see Release Notes)
06/07/20192019-05 (PDF)825-10, 946-10N/A
05/02/20192019-04 (PDF)280-10, 326-20, 470-20, 740-270, 805-30, 805-50, 815-10, 815-20, 830-20, 958-605, 985-350N/A
04/25/20192019-03 (PDF)N/AN/A
02/04/20192019-02 (PDF)835-30, 842-10, 958-205ADC Arrangements
01/08/20192019-01 (PDF)910-10, 910-20, 910-235, 910-310, 910-330, 910-360, and relevant Status tablesNone

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