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Amendments to Status Sections
Publication date: 18 Dec 2019
us FASB ASU 2019-12
18. Amend paragraph 323-740-00-1, by adding the following item to the table, as follows:
323-740-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
323-740-55-8
| Amended
| 2019-12
| 12/18/19
|
19. Amend paragraph 718-740-00-1, by adding the following item to the table, as follows:
718-740-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
718-740-45-7
| Amended
| 2019-12
| 12/18/19
|
20. Amend paragraph 740-10-00-1, by adding the following items to the table, as follows:
740-10-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
740-10-15-4
| Amended
| 2019-12
| 12/18/19
|
740-10-25-54
| Amended
| 2019-12
| 12/18/19
|
740-10-30-27A
| Added
| 2019-12
| 12/18/19
|
740-10-50-17A
| Added
| 2019-12
| 12/18/19
|
740-10-55-26
| Amended
| 2019-12
| 12/18/19
|
740-10-55-139 through 55-144
| Amended
| 2019-12
| 12/18/19
|
740-10-65-8
| Added
| 2019-12
| 12/18/19
|
21. Amend paragraph 740-20-00-1, by adding the following items to the table, as follows:
740-20-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
Tax Consequences
| Superseded
| 2019-12
| 12/18/19
|
740-20-45-7
| Amended
| 2019-12
| 12/18/19
|
740-20-55-10 through 55-12
| Amended
| 2019-12
| 12/18/19
|
740-20-55-12A through 55-12C
| Added
| 2019-12
| 12/18/19
|
740-20-55-14
| Amended
| 2019-12
| 12/18/19
|
22. Amend paragraph 740-30-00-1, by adding the following items to the table, as follows:
740-30-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
740-30-25-15
| Amended
| 2019-12
| 12/18/19
|
740-30-25-16
| Superseded
| 2019-12
| 12/18/19
|
740-30-45-3
| Amended
| 2019-12
| 12/18/19
|
23. Amend paragraph 740-270-00-1, by adding the following items to the table, as follows:
740-270-00-1 The following table identifies the changes made to this Subtopic.
Paragraph | Action | Accounting Standards Update | Date |
|---|---|---|---|
740-270-25-5
| Amended
| 2019-12
| 12/18/19
|
740-270-30-11
| Amended
| 2019-12
| 12/18/19
|
740-270-30-28
| Amended
| 2019-12
| 12/18/19
|
740-270-30-34
| Amended
| 2019-12
| 12/18/19
|
740-270-55-16
| Amended
| 2019-12
| 12/18/19
|
740-270-55-44
| Amended
| 2019-12
| 12/18/19
|
740-270-55-45
| Amended
| 2019-12
| 12/18/19
|
740-270-55-49
| Amended
| 2019-12
| 12/18/19
|
740-270-55-50
| Superseded
| 2019-12
| 12/18/19
|
740-270-55-51
| Superseded
| 2019-12
| 12/18/19
|
The amendments in this Update were adopted by the unanimous vote of the seven members of the Financial Accounting Standards Board:
Russell G. Golden, Chairman
James L. Kroeker, Vice Chairman
Christine A. Botosan
Gary R. Buesser
Susan M. Cosper
Marsha L. Hunt
R. Harold Schroeder
James L. Kroeker, Vice Chairman
Christine A. Botosan
Gary R. Buesser
Susan M. Cosper
Marsha L. Hunt
R. Harold Schroeder
Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.
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