ASC

Maintenance Updates · 2024

2024 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
12/12/2024 2024-09 (PDF) 105-10, 470-20, 815-10 None
11/08/2024 2024-08 (PDF) 210-20, 274-10, 323-10, 805-10, 946-210, 985-20 None
09/24/2024 2024-07 (PDF) 220-10, 325-40, 326-20, 350-50, 505-10, 606-10, 805-10, 805-20, 820-10, 840-20, 910-810, 924-10, 932-810, 944-720, 958-10, 958-205, 958-220, 958-605 None
07/26/2024 2024-06 (PDF) 205-10, 210-20, 310-20, 310-40, 320-10, 740-270, 805-10, 805-20, 805-30, 805-740, 815-10, 815-20, 815-25, 815-30, 825-10, 942-320, 954-805, 958-805 None
07/03/2024 2024-05 (PDF) 210-20, 323-740, 505-10, 718-10, 805-60, 815-25 None
06/21/2024 2024-04(roll-off) (PDF) Various (see Release Notes) Various (see Release Notes)
05/31/2024 2024-03 (PDF) 260-10, 405-50, 810-10, 815-25, 860-10 Financial Instruments
05/03/2024 2024-02 (PDF) 220-10, 230-10, 280-10, 420-10, 805-10, 805-20, 805-50, 815-20, 860-10, 928-10, 932-235, 954-405 None
02/15/2024 2024-01 (PDF) 270-10, 280-10, 405-50, 410-30, 460-10, 718-10, 740-10, 740-323, 852-10, 946-325, 954-10 None

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