{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/972/#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":"235-972","subtopic_title":"Real Estate—Common Interest Realty Associations","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-972-00-1","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=\"SL51794337-165357\"><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/235/972/#235-972-50-1\" class=\"xref\">972-235-50-1</a></td><td class=\"entry\">Amended</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| | | |\n972-235-50-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef4c88512fb3aca251e7b02437abcc00c0fe937e51f23419496de4b824474f17","downloaded_from":"2026-09-09T23:16:43.120Z","last_downloaded_at":"2026-09-09T23:16:43.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477307","source_sha256":"46a5a8f8f4af10fd0e752151f7ec17a47bb5073f7c73d3d0e2eee40b90d0aa06"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d331b3b837a209be6ec79a28ca1cd919ee17b11fa2c9a3145c884e56cff2aae","downloaded_from":"2026-09-09T23:16:43.120Z","last_downloaded_at":"2026-09-09T23:16:43.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477307","source_sha256":"46a5a8f8f4af10fd0e752151f7ec17a47bb5073f7c73d3d0e2eee40b90d0aa06"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97497339610934b070ecf94b5c8d563c27041b12f4ed40215268ffbf534838ce","downloaded_from":"2026-09-09T23:16:43.120Z","last_downloaded_at":"2026-09-09T23:16:43.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477307","source_sha256":"46a5a8f8f4af10fd0e752151f7ec17a47bb5073f7c73d3d0e2eee40b90d0aa06"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97497339610934b070ecf94b5c8d563c27041b12f4ed40215268ffbf534838ce","downloaded_from":"2026-09-09T23:16:43.120Z","last_downloaded_at":"2026-09-09T23:16:43.120Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477307","source_sha256":"46a5a8f8f4af10fd0e752151f7ec17a47bb5073f7c73d3d0e2eee40b90d0aa06"}}