FASB Accounting Standards Codification. Editorial and maintenance update (roll-off) Released: June 20, 2018

Similar documents
FASB Accounting Standards Codification. Editorial and maintenance update (roll-off) Released: July 5, 2017

Editorial and other corrections that affect versioning of Sections for archive purposes and are reflected in the corresponding Status tables:

APPENDIX A Important Implementation Dates

APPENDIX A Important Implementation Dates

Intangibles Goodwill and Other (Topic 350) Business Combinations (Topic 805) Consolidation (Topic 810) Derivatives and Hedging (Topic 815)

Effective Dates of U.S. Accounting Pronouncements

Editorial and other corrections that affect versioning of Sections for archive purposes and are reflected in the corresponding Status tables:

Board Meeting Handout Consolidation: Principal versus Agent Analysis January 29, 2014

FASB Update NEWLY EFFECTIVE & RECENTLY ISSUED PRONOUNCEMENTS, & BEYOND. FALL CPE DAY 2016 MARIE BRILMYER, DIRECTOR

EKS&H Newsletter 2015 Second Quarter Update (Public Company)

Effective Dates of U.S. Accounting Pronouncements

Codification Improvements

No February Technical Corrections to Various Topics

Technical Corrections and Improvements to Financial Instruments Overall (Subtopic ) No February 2018

Accounting and Financial Reporting Developments for Private Companies

Editorial and other corrections that affect versioning of Sections for archive purposes and are reflected in the corresponding Status tables:

Welcome ACM/BDO Year-End Update Accounting & FASB Update

Tel: ey.com

ACCOUNTING UPDATE SSARS 21 5/18/2015. Karen McMurray & Siena Rambo

Consolidation (Topic 810)

Swiss Reinsurance Company Consolidated First Quarter 2016 Report

Tel: ey.com

LAW AND ACCOUNTING COMMITTEE SUMMARY OF CURRENT FASB DEVELOPMENTS 2015 Fall Meeting Washington, DC

Deloitte & Touche LLP is pleased to comment on the FASB s proposed Accounting Standards Update (ASU) Codification Improvements.

Accounting and financial reporting developments for private companies

APPENDIX 4H. Disclosure Checklist for Income Tax Basis Financial Statements. Financial Statement Date:

Accounting & Auditing Update

Defining Issues. FASB Agrees to Issue New Consolidation Guidance. July 2014, No Key Facts

Proposed Accounting Standards Update, Leases (Topic 842) Targeted Improvements (File Reference No )

Life Sciences Accounting and Financial Reporting Update Interpretive Guidance on Common-Control Transactions

SIGNIFICANT ACCOUNTING & REPORTING MATTERS

Derivatives and Hedging (Topic 815)

PRS-PA-0.1: LIST OF SUBSTANTIVE CHANGES AND ADDITIONS

Editorial and other corrections that affect versioning of Sections for archive purposes and are reflected in the corresponding Status tables:

Swiss Reinsurance Company Consolidated Half-Year Report 2017

2014 ACCOUNTING YEAR IN REVIEW

Associated Electric & Gas Insurance Services Limited

Topic Relevant Board Discussions Meeting Date

by the Deloitte & Touche LLP National Office Consolidation Team

Technical Corrections and Improvements to Update No , Revenue from Contracts with Customers (Topic 606)

Financial Reporting Advisors, LLC 100 North LaSalle Street, Suite 2215 Chicago, Illinois

Technical Corrections and Improvements to Topic 995, U.S. Steamship Entities

Editorial and other corrections that affect versioning of Sections for archive purposes and are reflected in the corresponding Status tables:

Revenue from Contracts with Customers (Topic 606)

by the Deloitte & Touche LLP National Office Consolidation Team

Fair value measurement

Balance Sheet (Topic 210)

Investments Debt Securities (Topic 320) and Regulated Operations (Topic 980)

Financial Services Insurance (Topic 944)

Technical Line. Consolidation considerations for asset managers FIN 46(R) to ASU What you need to know. Overview. FASB final standard

Third Quarter 2018 Standard Setter Update

Financial Instruments Overall (Subtopic )

Notice for Recipients. This Proposed FASB Staff Position

Accounting, Financial Reporting and Regulatory Developments for Public Companies

New Developments Summary

Codification Improvements to Topic 326, Financial Instruments Credit Losses

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS PPC's Guide to Audits of Nonpublic Companies. Thirty third Edition (February 2015)

Associated Electric & Gas Insurance Services Limited

Life Sciences Accounting and Financial Reporting Update Interpretive Guidance on Consolidation

SIGNIFICANT ACCOUNTING & REPORTING MATTERS FIRST QUARTER 2017

Title: Determining the Fair Value of a Financial Asset When the Market for That Asset Is Not Active

Illustrative Disclosures for Recently Issued Accounting Pronouncements For the Quarter Ended June 30, 2014

EITF ABSTRACTS. An enterprise issues debt instruments with both guaranteed and contingent payments. The

Board Meeting Handout. Accounting for Financial Instruments: Classification and Measurement. March 12, 2014

FASB Insurance Contracts

Life Sciences Accounting and Financial Reporting Update Interpretive Guidance on Government Assistance

Notes to Consolidated Financial Statements ORIX Corporation and Subsidiaries

Playing by the Rules: Accounting & Auditing Update 2016

Consolidation and the Variable Interest Model

SECURITIES & EXCHANGE COMMISSION WASHINGTON, D.C FORM 10-Q

Accounting Update McGladrey LLP. All Rights Reserved.

LAW AND ACCOUNTING COMMITTEE SUMMARY OF CURRENT FASB DEVELOPMENTS 2017 Fall Meeting Washington DC

Deloitte & Touche LLP

Life Sciences Accounting and Financial Reporting Update Interpretive Guidance on Inventory

The Variable Annuity Life Insurance Company Audited GAAP Financial Statements At December 31, 2016 and 2015 and for each of the three years ended

Standard Financial Corp. Consolidated Statements of Financial Condition (Dollars in thousands except share and per share data)

Board Meeting Handout Accounting for Financial Instruments: Hedging March 8, 2017

Certain investments in debt and equity securities

DEPARTMENT OF DEFENSE Defense Contract Management Agency INSTRUCTION. Termination for Convenience

Accounting and financial reporting activities for private companies

Joshua Stein Vice President Accounting and Financial Management December 19, 2018

INTEGRITY APPLICATIONS, INC. (Exact name of registrant as specified in its charter)

Accounting Standards Updates on the Horizon: What You Need to Know

Comprehensive Income (Topic 220)

Statement of Financial Accounting Standards No. 135

LINCOLN NATIONAL CORPORATION (Exact name of registrant as specified in its charter)

Derivatives and Hedging (Topic 815)

NATIONAL GENERAL HOLDINGS CORP. (Exact Name of Registrant as Specified in Its Charter)

Accounting and Financial Reporting Developments for Private Companies

FASB Proposes Targeted Amendments to the Related-Party Guidance for Variable Interest Entities

Interest Imputation of Interest (Subtopic )

Revenue from Contracts with Customers (Topic 606)

Codification Improvements to Topic 995, U.S. Steamship Entities

Revenue from Contracts with Customers (Topic 606)

EITF ABSTRACTS. Title: The Meaning of "Conventional Convertible Debt Instrument" in Issue No

Compensation Retirement Benefits Defined Benefit Plans General (Subtopic )

Swiss Re Corporate Solutions Ltd 2017 Annual Report

CHANGES ARE COMING FINANCIAL REPORTING. It s time to pay close attention to a new revenue accounting standard proposed by the FASB and the IASB.

Business Combinations (Topic 805)

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC s Guide to Cash, Tax, and Other Bases of Accounting. Nineteenth Edition (August 2015)

Transcription:

FASB Accounting Standards Codification Editorial and maintenance update 2018-07(roll-off) Released: June 20, 2018 Editorial and other corrections that affect versioning of Sections for archive purposes: The pending paragraphs listed in the following table were rolled off into current text. Transition Paragraph Roll-off Date Pending Paragraph 205-40-65-1 06/14/2018 205-40-05-1 205-40-05-2 205-40-05-3 205-40-15-1 205-40-50-1 205-40-50-2 205-40-50-3 205-40-50-4 205-40-50-5 205-40-50-6 205-40-50-7 205-40-50-8 205-40-50-9 205-40-50-10 205-40-50-11 205-40-50-12 205-40-50-13 205-40-50-14 205-40-55-1 205-40-55-2 205-40-55-3 Substantial Doubt about an Entity s Ability to Continue as a Going Concern 330-10-65-1 06/14/2018 270-10-45-6 275-10-05-7 330-10-35-1 330-10-35-1A 330-10-35-1B 330-10-35-1C 330-10-35-2 330-10-35-6 330-10-35-7A 330-10-35-8 330-10-35-9 330-10-35-10 330-10-35-11 330-10-50-2 330-10-55-2 360-10-55-21 705-10-25-2 830-10-55-8 830-10-55-9 830-10-55-15 830-10-55-17 830-10-55-18 830-10-55-19 830-10-55-20 830-10-55-21 830-10-55-22 905-330-35-1 905-330-35-2 905-330-35-3 1

905-330-35-5 905-330-55-2 905-330-55-3 905-330-55-4 905-360-30-1 905-360-30-2 905-405-25-1 Direct Effects of a Change in Accounting Principle 715-10-65-1 06/15/2018 715-20-50-1 715-20-50-5 715-30-35-63A 715-30-35-63B 715-30-35-66A 715-30-35-66B 715-60-35-123A 715-60-35-123B 715-60-35-126A 715-60-35-126B 805-10-65-3 06/15/2018 805-10-25-13 805-10-25-17 805-10-55-16 805-10-55-27 805-10-55-28 805-10-55-29 805-20-50-4A 810-10-65-2 06/15/2018 712-10-60-2 810-10-05-8 810-10-05-8A 810-10-05-9 810-10-05-10 810-10-15-13A 810-10-15-13B 810-10-15-14 810-10-15-17 810-10-25-21 810-10-25-37 810-10-25-38 810-10-25-38A 810-10-25-38B 810-10-25-38C 810-10-25-38D 810-10-25-38E 810-10-25-38F 810-10-25-38G 810-10-25-39 810-10-25-40 810-10-25-41 810-10-25-43 810-10-25-44 810-10-25-53 810-10-25-54 810-10-30-7 810-10-30-8 810-10-30-8A 810-10-30-8B 810-10-30-8C 810-10-30-8D 810-10-30-9 810-10-35-4 810-10-35-5 810-10-45-25 810-10-50-2A 810-10-50-2AA 810-10-50-2AB 810-10-50-2AC 810-10-50-3 810-10-50-4 2

3 810-10-50-5 810-10-50-5A 810-10-50-5B 810-10-50-7 810-10-50-8 810-10-50-9 810-10-50-10 810-10-50-11 810-10-50-12 810-10-50-13 810-10-50-14 810-10-50-15 810-10-50-16 810-10-50-17 810-10-50-18 810-10-50-19 810-10-55-5 810-10-55-6 810-10-55-7 810-10-55-8 810-10-55-16 810-10-55-24 810-10-55-28 810-10-55-29 810-10-55-30 810-10-55-33 810-10-55-34 810-10-55-35 810-10-55-36 810-10-55-37 810-10-55-37A 810-10-55-38 810-10-55-40 810-10-55-50 810-10-55-56 810-10-55-93 810-10-55-94 810-10-55-95 810-10-55-96 810-10-55-97 810-10-55-98 810-10-55-99 810-10-55-100 810-10-55-101 810-10-55-102 810-10-55-103 810-10-55-104 810-10-55-105 810-10-55-106 810-10-55-107 810-10-55-108 810-10-55-109 810-10-55-110 810-10-55-111 810-10-55-112 810-10-55-113 810-10-55-114 810-10-55-115 810-10-55-116 810-10-55-117 810-10-55-118 810-10-55-119 810-10-55-120 810-10-55-121 810-10-55-122 810-10-55-123 810-10-55-124 810-10-55-125

4 810-10-55-126 810-10-55-127 810-10-55-128 810-10-55-129 810-10-55-130 810-10-55-131 810-10-55-132 810-10-55-133 810-10-55-134 810-10-55-135 810-10-55-136 810-10-55-137 810-10-55-138 810-10-55-139 810-10-55-140 810-10-55-141 810-10-55-142 810-10-55-143 810-10-55-144 810-10-55-145 810-10-55-146 810-10-55-147 810-10-55-148 810-10-55-149 810-10-55-150 810-10-55-151 810-10-55-152 810-10-55-153 810-10-55-154 810-10-55-155 810-10-55-156 810-10-55-157 810-10-55-158 810-10-55-159 810-10-55-160 810-10-55-161 810-10-55-162 810-10-55-163 810-10-55-164 810-10-55-165 810-10-55-166 810-10-55-167 810-10-55-168 810-10-55-169 810-10-55-170 810-10-55-171 810-10-55-172 810-10-55-173 810-10-55-174 810-10-55-175 810-10-55-176 810-10-55-177 810-10-55-178 810-10-55-179 810-10-55-180 810-10-55-181 810-10-55-182 810-10-55-183 810-10-55-184 810-10-55-185 810-10-55-186 810-10-55-187 810-10-55-188 810-10-55-189 810-10-55-190 810-10-55-191 810-10-55-192 810-10-55-193

810-10-55-194 810-10-55-195 810-10-55-196 810-10-55-197 810-10-55-198 810-10-55-199 810-10-55-200 810-10-55-201 810-10-55-202 810-10-55-203 810-10-55-204 810-10-55-205 810-20-05-2 952-10-60-3 952-810-05-1 952-810-15-1 952-810-55-1 952-810-55-2 952-810-55-3 952-810-55-4 952-810-55-5 Kick-Out Rights Participating Rights Primary Beneficiary Protective Rights 810-10-65-5 06/15/2018 810-10-15-16 Development Stage Entity 810-10-65-6 06/14/2018 805-10-15-4 810-10-15-17D 810-10-30-10 810-10-30-11 810-10-30-12 810-10-30-13 810-10-30-14 810-10-30-15 810-10-30-16 810-10-35-6 810-10-35-7 810-10-35-8 810-10-35-9 810-10-50-20 810-10-50-21 810-10-50-22 810-10-55-205AS 810-10-55-205AT 820-10-15-3 Collateralized Financing Entity 810-10-65-7 06/15/2018 310-40-25-2 323-10-25-2 323-10-35-2 810-10-05-2 810-10-05-3 810-10-05-5 810-10-05-6 810-10-05-8 810-10-05-10 810-10-05-13 810-10-15-3 810-10-15-8 810-10-15-8A 810-10-15-10 810-10-15-12 810-10-15-13 810-10-15-13A 810-10-15-13B 810-10-15-14 810-10-15-22 5

6 810-10-25-1 810-10-25-1A 810-10-25-2 810-10-25-3 810-10-25-4 810-10-25-5 810-10-25-6 810-10-25-7 810-10-25-8 810-10-25-9 810-10-25-10 810-10-25-11 810-10-25-12 810-10-25-13 810-10-25-14 810-10-25-14A 810-10-25-14B 810-10-25-14C 810-10-25-20 810-10-25-38 810-10-25-38H 810-10-25-38I 810-10-25-38J 810-10-25-42 810-10-25-43 810-10-25-44 810-10-25-44A 810-10-25-44B 810-10-25-54 810-10-25-66 810-10-55-1 810-10-55-4N 810-10-55-4O 810-10-55-4P 810-10-55-4Q 810-10-55-4R 810-10-55-4S 810-10-55-4T 810-10-55-4U 810-10-55-4V 810-10-55-4W 810-10-55-8A 810-10-55-8B 810-10-55-8C 810-10-55-8D 810-10-55-8E 810-10-55-8F 810-10-55-8G 810-10-55-8H 810-10-55-37 810-10-55-37A 810-10-55-37B 810-10-55-37C 810-10-55-37D 810-10-55-38 810-10-55-93 810-10-55-94 810-10-55-95 810-10-55-101 810-10-55-103 810-10-55-108 810-10-55-113 810-10-55-116 810-10-55-120 810-10-55-121 810-10-55-126 810-10-55-129 810-10-55-132

7 810-10-55-133 810-10-55-140 810-10-55-142 810-10-55-145 810-10-55-146 810-10-55-154 810-10-55-158 810-10-55-164 810-10-55-166 810-10-55-170 810-10-55-182 810-10-55-205L 810-10-55-205M 810-10-55-205N 810-10-55-205O 810-10-55-205P 810-10-55-205Q 810-10-55-205R 810-10-55-205S 810-10-55-205T 810-10-55-205U 810-10-55-205V 810-10-55-205W 810-10-55-205X 810-10-55-205Y 810-10-55-205Z 810-10-55-205AA 810-10-55-205AB 810-10-55-205AC 810-10-55-205AD 810-10-55-205AE 810-10-55-205AF 810-10-55-205AG 810-10-55-205AH 810-10-55-205AI 810-20-05-1 810-20-05-2 810-20-15-1 810-20-15-2 810-20-15-3 810-20-25-1 810-20-25-2 810-20-25-3 810-20-25-4 810-20-25-5 810-20-25-6 810-20-25-7 810-20-25-8 810-20-25-9 810-20-25-10 810-20-25-11 810-20-25-12 810-20-25-13 810-20-25-14 810-20-25-15 810-20-25-16 810-20-25-17 810-20-25-18 810-20-25-19 810-20-25-20 810-20-25-21 810-20-45-1 810-20-55-1 810-20-55-2 810-20-55-3 810-20-55-4 810-20-55-5 810-20-55-6

810-20-55-7 810-20-55-8 810-20-55-9 810-20-55-10 810-20-55-11 810-20-55-12 810-20-55-13 810-20-55-14 810-20-55-15 810-20-55-16 810-30-15-3 954-810-15-2 954-810-15-3 958-805-25-15 958-810-15-4 958-810-25-2 958-810-55-4 958-810-60-3 970-323-25-5 970-323-25-8 970-810-25-2 970-810-25-3 Decision Maker Decision-Making Authority Kick-Out Rights Kick-Out Rights Kick-Out Rights (VIE Definition) Kick-Out Rights (Voting Interest Entity Definition) Participating Rights Participating Rights Participating Rights (VIE Definition) Participating Rights (Voting Interest Entity Definition) Primary Beneficiary Protective Rights Protective Rights Protective Rights (VIE Definition) Protective Rights (Voting Interest Entity Definition) 815-15-65-2 06/16/2018 815-10-S55-1 815-10-S99-3 815-15-25-16 815-15-25-17 815-15-25-17A 815-15-25-17B 815-15-25-17C 815-15-25-17D 815-15-25-20 820-10-65-10 06/15/2018 230-10-15-4 715-20-50-1 715-20-50-5 820-10-35-54B 820-10-50-6A 820-10-55-100 820-10-55-107 820-10-65-11 06/15/2018 360-20-55-3 405-40-15-2 820-10-35-16BB 820-10-35-24A 820-10-50-2 820-10-55-35 860-20-55-41 860-50-15-3 860-50-40-6 944-40-65-1 06/15/2018 270-10-50-7 944-40-50-1 944-40-50-2 944-40-50-3 8

9 944-40-50-4 944-40-50-4A 944-40-50-4B 944-40-50-4C 944-40-50-4D 944-40-50-4E 944-40-50-4F 944-40-50-4G 944-40-50-4H 944-40-50-4I 944-40-50-5 944-40-55-9A 944-40-55-9B 944-40-55-9C 944-40-55-9D 944-40-55-9E 944-40-55-9F 944-40-55-9G Accident Year Health Insurance Claims 958-810-65-2 06/15/2018 954-810-15-3 958-810-05-1 958-810-15-4 958-810-25-11 958-810-25-12 958-810-25-13 958-810-25-14 958-810-25-15 958-810-25-16 958-810-25-17 958-810-25-18 958-810-25-19 958-810-25-20 958-810-25-21 958-810-25-22 958-810-25-23 958-810-25-24 958-810-25-25 958-810-25-26 958-810-25-27 958-810-25-28 958-810-25-29 958-810-45-2 958-810-55-4 958-810-55-16A 958-810-55-16B 958-810-55-16C 958-810-55-16D 958-810-55-16E 958-810-55-16F 958-810-55-16G 958-810-55-16H 958-810-55-16I 958-810-55-26 958-810-55-27 958-810-55-28 958-810-55-29 958-810-55-30 958-810-55-31 958-810-55-32

The transition paragraphs listed in the following table were amended to reflect the end of the transition period. Paragraph Transition information replaced with the following text 205-40-65-1 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-15, Presentation of Financial Statements Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity s Ability to Continue as a Going Concern. 330-10-65-1 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. 715-10-65-1 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-04, Compensation Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer s Defined Benefit Obligation and Plan Assets. 805-10-65-3 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments. 810-10-65-2 Paragraph superseded on 06/20/2018 after the end of the transition period stated in FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R). 810-10-65-5 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. 810-10-65-6 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity. 810-10-65-7 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. 815-15-65-2 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity. 820-10-65-10 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). 820-10-65-11 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2016-19, Technical Corrections and Improvements. 944-40-65-1 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-09, Financial Services Insurance (Topic 944): Disclosures about Short- Duration Contracts. 958-810-65-2 Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2017-02, Not-for-Profit Entities Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For- Profit Limited Partnership or Similar Entity. The following paragraph headings were deleted upon rolling off into current text. Paragraph Deleted Paragraph Heading 205-40-65-1 > Transition Related to Accounting Standards Update No. 2014-15, Presentation of Financial Statements Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity s Ability to Continue as a Going Concern 330-10-65-1 > Transition Related to Accounting Standards Update No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory 715-10-65-1 > Transition Related to Accounting Standards Update No. 2015-04, Compensation Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer s Defined Benefit Obligation and Plan Assets 805-10-65-3 > Transition Related to Accounting Standards Update No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments 810-10-65-2 > Transition Related to FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R) 810-10-65-5 > Transition Related to Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation 810-10-65-6 > Transition Related to Accounting Standards Update No. 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity 810-10-65-7 > Transition Related to Accounting Standards Update No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis 10

815-15-65-2 > Transition Related to Accounting Standards Update No. 2014-16, Derivatives and Hedging (Topic 815): Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity 820-10-65-10 > Transition Related to Accounting Standards Update No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) 820-10-65-11 > Transition Related to Accounting Standards Update No. 2016-19, Technical Corrections and Improvements 944-40-65-1 > Transition Related to Accounting Standards Update No. 2015-09, Financial Services Insurance (Topic 944): Disclosures about Short-Duration Contracts 958-810-65-2 > Transition Related to Accounting Standards Update No. 2017-02, Not-for-Profit Entities Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity The glossary terms listed in the following table were deprecated upon rolling off into current text. Transition Paragraph Roll-off Date Glossary Term 810-10-65-5 06/15/2018 Development Stage Entity 810-10-65-7 06/15/2018 Kick-Out Rights 810-10-65-7 06/15/2018 Kick-Out Rights 810-10-65-7 06/15/2018 Participating Rights 810-10-65-7 06/15/2018 Participating Rights 810-10-65-7 06/15/2018 Protective Rights 810-10-65-7 06/15/2018 Protective Rights Other corrections and maintenance items that affect versioning of Sections for archive purposes: Paragraph Deleted/Amended/Added 810-10-00-1 Removed glossary links from superseded glossary terms: Kick-Out Rights Participating Rights Protective Rights Other corrections and maintenance items that do not affect versioning of Sections for archive purposes: N/A N/A 11