ASU 2015-10

Since the FASB Accounting Standards Codification® was established in
September 2009 as the source of authoritative generally accepted accounting
principles (GAAP) recognized by the FASB to be applied by nongovernmental
entities, stakeholders have provided feedback on minor corrections and
clarifications using the Codification Research System’s feedback mechanism. The
Codification’s About the Codification describes the FASB’s procedure for
responding to feedback submissions, which involves the staff analyzing and
processing the submissions and including any resulting changes to the
Codification in maintenance updates or in an Accounting Standards Update.