Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- ASU 2024-01
- Relevant parts
- Summary and Topic 718 illustrative examples 718-10-55-138 through 55-148
- Currency
- current · checked Aug 8, 2026
The examples are in the current lane for public and nonpublic reporting entities as of the research date. They reduce diversity in applying the scope conditions, but they preserve a full facts-and-circumstances analysis and may route an award to guidance outside Topic 718.