{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/976/#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":"310","topic_title":"Receivables","subtopic":"310-976","subtopic_title":"Real Estate—Retail Land","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-976-00-1","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=\"SL51794819-203506\"><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\"><strong class=\"ph b\">Full Accrual Method</strong></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Superseded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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/310/976/#310-976-30-1\" class=\"xref\">976-310-30-1</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Superseded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/310/976/#310-976-35-3\" class=\"xref\">976-310-35-3</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Superseded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made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFull Accrual Method | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59624e22a07aa77d1505a115d13bdaebd7a505ddacd4c1cfa1de2836b1606e09","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ca842f51b1a107a365444d59717f2a3aeb4b849e543ad62b07e698ad9cb20eb","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60866be4a4131dd92ced7328275a3e94d5cdf1f43eb0d30fb6cdffdfe3774258","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60866be4a4131dd92ced7328275a3e94d5cdf1f43eb0d30fb6cdffdfe3774258","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}}