{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/910/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"235","topic_title":"Notes to Financial Statements","subtopic":"235-910","subtopic_title":"Contractors—Construction","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-910-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL119991950-234735\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/910/#235-910-05-1\" class=\"xref\">910-235-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/910/#235-910-15-1\" class=\"xref\">910-235-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/910/#235-910-50-1\" class=\"xref\">910-235-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/910/#235-910-50-2\" class=\"xref\">910-235-50-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-235-05-1 | Superseded | Maintenance Update No. 2019-01 | 01/08/2019 |\n910-235-15-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5eb43ef984d3e3848c8d8e833e13c0103f58fd8ef0b66d868104682332ba8e72","downloaded_from":"2026-09-09T23:14:39.794Z","last_downloaded_at":"2026-09-09T23:14:39.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478905","source_sha256":"c81122f39ed9ae4ff5f58ef8a62cf4ccc95d2d3e579a85512e3d3ae6fa981f20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce668100843a3dd7302844b3d63b83bcfd00043ab924980349674c23cfcdf5bd","downloaded_from":"2026-09-09T23:14:39.794Z","last_downloaded_at":"2026-09-09T23:14:39.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478905","source_sha256":"c81122f39ed9ae4ff5f58ef8a62cf4ccc95d2d3e579a85512e3d3ae6fa981f20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca648f1bdf1a97e82e6d7e712cf6e5419edaa9e921c3753a6f113fd69327647b","downloaded_from":"2026-09-09T23:14:39.794Z","last_downloaded_at":"2026-09-09T23:14:39.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478905","source_sha256":"c81122f39ed9ae4ff5f58ef8a62cf4ccc95d2d3e579a85512e3d3ae6fa981f20"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca648f1bdf1a97e82e6d7e712cf6e5419edaa9e921c3753a6f113fd69327647b","downloaded_from":"2026-09-09T23:14:39.794Z","last_downloaded_at":"2026-09-09T23:14:39.794Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478905","source_sha256":"c81122f39ed9ae4ff5f58ef8a62cf4ccc95d2d3e579a85512e3d3ae6fa981f20"}}