{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/912/#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":"235-912","subtopic_title":"Contractors—Federal Government","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-912-00-1","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=\"SL51799821-203192\"><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/235/912/#235-912-05-1\" class=\"xref\">912-235-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/912/#235-912-15-1\" class=\"xref\">912-235-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/235/912/#235-912-50-1\" class=\"xref\">912-235-50-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n912-235-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n912-2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bff228cdde1ffa7e4768d15a28b76124a1a8d444f624697b5991e6e6fceb763","downloaded_from":"2026-09-09T23:14:51.524Z","last_downloaded_at":"2026-09-09T23:14:51.524Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477984","source_sha256":"90549a6b3c4e98780a428562bec35caec2c7303a3941976fdb6905fc26984c41"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2a49d0e2596ca2254a64115c1489c2b22c751a0446e115a7c6c9c4cefc8952e","downloaded_from":"2026-09-09T23:14:51.524Z","last_downloaded_at":"2026-09-09T23:14:51.524Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477984","source_sha256":"90549a6b3c4e98780a428562bec35caec2c7303a3941976fdb6905fc26984c41"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e50de1830f88abcfb997ef64b51269e59d26c1893d6c3e54400b0adc654d39d1","downloaded_from":"2026-09-09T23:14:51.524Z","last_downloaded_at":"2026-09-09T23:14:51.524Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477984","source_sha256":"90549a6b3c4e98780a428562bec35caec2c7303a3941976fdb6905fc26984c41"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e50de1830f88abcfb997ef64b51269e59d26c1893d6c3e54400b0adc654d39d1","downloaded_from":"2026-09-09T23:14:51.524Z","last_downloaded_at":"2026-09-09T23:14:51.524Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477984","source_sha256":"90549a6b3c4e98780a428562bec35caec2c7303a3941976fdb6905fc26984c41"}}