ASC

Maintenance Updates · 2023

2023 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
11/20/2023 2023-09 (PDF) 260-10, 718-10, 820-10 None
09/14/2023 2023-08 (PDF) 205-20, 260-10, 323-10, 450-20, 740-10, 805-10, 815-20, 842-10, 860-30 None
07/10/2023 2023-07(roll-off) (PDF) Various (see Release Notes) Various (see Release Notes)
06/19/2023 2023-06 (PDF) None None
06/06/2023 2023-05 (PDF) 220-10, 235-10, 860-10, 958-605 None
05/16/2023 2023-04 (PDF) Various (see Release Notes) None
03/31/2023 2023-03 (PDF) Various (see Release Notes) Various (see Release Notes)
02/16/2023 2023-02 (PDF) 220-10, 270-10, 718-20, 815-25, 825-10, 944-80, 958-310, 958-605 None
01/11/2023 2023-01 (PDF) 255-10, 805-20, 810-10, 815-10, 815-20, 815-25, 815-30, 825-10, 860-10, 954-10 Various (see Release Notes)

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