{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/275/912/#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":"275","topic_title":"Risks and Uncertainties","subtopic":"275-912","subtopic_title":"Contractors—Federal Government","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"275-912-00-1","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=\"SL51799847-165667\"> <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/275/912/#275-912-05-1\" class=\"xref\">912-275-05-1</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> <tr> <td class=\"entry\"> <a href=\"/asc/275/912/#275-912-50-1\" class=\"xref\">912-275-50-1</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Superseded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> <tr> <td class=\"entry\"> <a href=\"/asc/275/912/#275-912-50-2\" class=\"xref\">912-275-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a> </td> <td class=\"entry\">06/27/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/275/912/#275-912-50-4\" class=\"xref\">912-275-50-4</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| | | |\n912-275-05-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n912-275-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efc8382e17c1bb0d8c0957ca65bffe18f5db523a8de9489139586ffd27f08269","downloaded_from":"2026-09-09T23:22:22.572Z","last_downloaded_at":"2026-09-09T23:22:22.572Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478045","source_sha256":"c3e08001c9701960bce5425284529c759a18c4fc88e5fb097227ccc23d5e4d7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0f9248262327269d8bd748eb42d99303526735406a45f452e91161b003f7c7a","downloaded_from":"2026-09-09T23:22:22.572Z","last_downloaded_at":"2026-09-09T23:22:22.572Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478045","source_sha256":"c3e08001c9701960bce5425284529c759a18c4fc88e5fb097227ccc23d5e4d7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aea5403d405e36fec6fa972cc8bcfc9ca82e56723c877c845a932919fcb6756","downloaded_from":"2026-09-09T23:22:22.572Z","last_downloaded_at":"2026-09-09T23:22:22.572Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478045","source_sha256":"c3e08001c9701960bce5425284529c759a18c4fc88e5fb097227ccc23d5e4d7b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aea5403d405e36fec6fa972cc8bcfc9ca82e56723c877c845a932919fcb6756","downloaded_from":"2026-09-09T23:22:22.572Z","last_downloaded_at":"2026-09-09T23:22:22.572Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478045","source_sha256":"c3e08001c9701960bce5425284529c759a18c4fc88e5fb097227ccc23d5e4d7b"}}