Maintenance Updates · 2020
2020 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.
| Date | Maintenance Update | Affected Topics/Subtopics | Affected Glossary Terms |
| 11/25/2020 | 2020-18 (PDF) | 220-20, 255-10, 260-10, 272-10, 323-10, 326-30, 605-50, 705-20, 720-20, 810-10, 815-10, 815-15, 815-40, 830-20, 852-10, 860-50, 905-10, 958-30, 958-210, 958-310, 958-720, 958-805, and relevant Status tables | Anticipated Transactions, Cease-Use Date, Cost-Compensation Approach, Derivative Financial Instruments and Derivative Commodity Instruments, Vested Shares |
| 11/06/2020 | 2020-17 (PDF) | Various (see Release Notes) | None |
| 11/02/2020 | 2020-16 (PDF) | 958-720 | Plan Assets |
| 10/08/2020 | 2020-15 (PDF) | Various (see Release Notes) | None |
| 10/01/2020 | 2020-14 (PDF) | 210-10, 360-10 | None |
| 09/08/2020 | 2020-13 (PDF) | 260-10, 924-605, 954-320 | None |
| 08/14/2020 | 2020-12 (PDF) | 932-10, 932-360, 946-10, 946-225, 948-310, 958-205, 958-321 | None |
| 08/12/2020 | 2020-11(roll-off) (PDF) | Various (see Release Notes) | Equity Security (definitions 1 and 2) |
| 07/20/2020 | 2020-10(roll-off) (PDF) | 220-10, 230-10, 330-10, 405-20, 715-20, 715-30, 715-60, 740-10, 805-10, 810-10, 830-230, 853-10, 958-205, 958-220, 958-715, 958-805, 960-30, 960-205, 960-325, 962-10, 962-205, 962-325, 965-205, 965-325, 980-715, 995-740 | Business, Net Periodic Pension Cost, Temporary Difference |
| 07/13/2020 | 2020-09 (PDF) | None | None |
| 07/10/2020 | 2020-08 (PDF) | 470-40 | None |
| 06/05/2020 | 2020-07 (PDF) | Various (see Release Notes) | None |
| 06/04/2020 | 2020-06 (PDF) | Various (see Release Notes) | None |
| 05/05/2020 | 2020-05 (PDF) | None | None |
| 04/01/2020 | 2020-04 (PDF) | 260-10, 326-20, 350-20, 470-20, 470-50, 606-10, 958-10 | None |
| 02/24/2020 | 2020-03 (PDF) | Various (see Release Notes) | Credit Derivative |
| 02/19/2020 | 2020-02 (PDF) | 220-10, 250-10, 260-10, 310-10, 320-10, 340-10, 470-50, 480-10, 605-10, 605-15, 606-10, 718-10, 740-10, 845-10, 855-10, 932-10, 932-360, 942-10, 942-310, 944-20, 946-320, 980-10, 980-360, 980-410 | None |
| 01/07/2020 | 2020-01 (PDF) | None | Nonperformance Risk |
Text as published in the FASB Accounting Standards Codification, Basic View.