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Paragraph Number Business Combination Owners 810-10-45-16 810-10-55-4C 810-10-55-4E 810-10-65-1

Action Amended

Accounting Standards Update 2010-07

Date 01/28/2010

Amended Amended Amended Amended Amended

2010-07 2010-07 2010-07 2010-07 2010-07

01/28/2010 01/28/2010 01/28/2010 01/28/2010 01/28/2010

810-10-00-1 The following table identifies the changes made to this Subtopic.

table,

the

to

items

following

the

adding

by

810-10-00-1

90. Amend as follows:

paragraph

Action Added

Accounting Standards Update 2010-07

Date 01/28/2010

Added

2010-07

01/28/2010

Amended

2010-07

01/28/2010

Paragraph Number Acquisition by a Not-for-Profit Entity Merger of Not- for-Profit Entities 815-10-15-74

815-10-00-1 No updates have been made to this subtopic.The following table identifies the changes made to this Subtopic.

91.

Amend paragraph 815-10-00-1 as follows:

92.

Amend paragraph 815-20-00-1 as follows:

815-20-00-1 No updates have been made to this Subtopic.The following table identifies the changes made to this Subtopic.

Paragraph Number 815-20-25-15

Action Amended

Accounting Standards Update 2010-07

Date 01/28/2010

108

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