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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
910-310-05-1 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
910-310-15-1 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
910-310-45-1 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
910-310-45-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
910-310-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
910-310-50-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
910-310-50-3 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
910-310-50-4 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
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Every paragraph in the subtopic has been superseded — the presentation and disclosure paragraphs by ASU 2014-09 (the revenue standard) and the remainder by Maintenance Update No. 2019-01. 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