Maintenance Updates · 2021
2021 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 |
| 11/15/2021 | 2021-12 (PDF) | 260-10, 350-20, 820-10, 860-50, 958-325 | N/A |
| 10/26/2021 | 2021-11 (PDF) | N/A | N/A |
| 10/25/2021 | 2021-10 (PDF) | N/A | N/A |
| 08/20/2021 | 2021-09 (PDF) | 230-10, 420-10, 805-50, 815-10, 860-10, 954-210, and relevant Status tables | None |
| 08/19/2021 | 2021-08 (roll-off) (PDF) | Various (See Release Notes) | Various (See Release Notes) |
| 06/04/2021 | 2021-07 (PDF) | N/A | N/A |
| 05/06/2021 | 2021-06 (PDF) | 235-10, 270-10, 944-210 | N/A |
| 03/31/2021 | 2021-05 (PDF) | 350-20 | N/A |
| 03/08/2021 | 2021-04 (PDF) | 321-10, 350-20, 944-40, 958-605 | N/A |
| 02/05/2021 | 2021-03 (PDF) | N/A | N/A |
| 01/19/2021 | 2021-02 (PDF) | 606-10, 610-20, 820-10, 942-825, 954-10, 958-10, 970-323, and relevant Status tables | None |
| 01/11/2021 | 2021-01 (PDF) | 932-10 and relevant Status table | None |
Text as published in the FASB Accounting Standards Codification, Basic View.