Maintenance Updates · 2025
2025 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 |
| 11/19/2025 | 2025-08 (PDF) | None | None |
| 07/28/2025 | 2025-07 (PDF) | Various (see release notes) | None |
| 06/30/2025 | 2025-06(roll-off) (PDF) | Various (see release notes) | Beneficial Conversion Feature, Hedged Layer |
| 06/20/2025 | 2025-05 (PDF) | 205-10, 326-20, 805-10, 860-50, and relevant Status tables | None |
| 05/30/2025 | 2025-04 (PDF) | 270-10, 360-10, 360-20, 505-50, 740-10, 810-10, 815-10, 815-40, 840-10, 842-10 | Direct Financing Lease |
| 04/25/2025 | 2025-03 (PDF) | None | None |
| 02/28/2025 | 2025-02 (PDF) | 230-10, 360-20, 470-20, 718-10, 850-10 | None |
| 01/31/2025 | 2025-01 (PDF) | None | None |
Text as published in the FASB Accounting Standards Codification, Basic View.