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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
912-405-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
912-405-25-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-25-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-45-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-45-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-45-6 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-405-50-2 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
912-405-50-3 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n912-405-05-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n912-405-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3479d1c00d43a7054346ced66f5931e5135149746cf10239ee88ad01207bdfb2","downloaded_from":"2026-09-10T00:16:17.263Z","last_downloaded_at":"2026-09-10T00:16:17.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477939","source_sha256":"1966ed0e47b9a9355e9076c74270cdac52e25b3486532d28cc207b570b1e8500"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ea315907a5219c7e408a40f0341c39d044005ceedc869bcef39ea36eede4475","downloaded_from":"2026-09-10T00:16:17.263Z","last_downloaded_at":"2026-09-10T00:16:17.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477939","source_sha256":"1966ed0e47b9a9355e9076c74270cdac52e25b3486532d28cc207b570b1e8500"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d16c3893e1f9e570a735822a0628d6a6b772050ae8c16ad313a00d034035dd22","downloaded_from":"2026-09-10T00:16:17.263Z","last_downloaded_at":"2026-09-10T00:16:17.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477939","source_sha256":"1966ed0e47b9a9355e9076c74270cdac52e25b3486532d28cc207b570b1e8500"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d16c3893e1f9e570a735822a0628d6a6b772050ae8c16ad313a00d034035dd22","downloaded_from":"2026-09-10T00:16:17.263Z","last_downloaded_at":"2026-09-10T00:16:17.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477939","source_sha256":"1966ed0e47b9a9355e9076c74270cdac52e25b3486532d28cc207b570b1e8500"}}