{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/954/#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":"405","topic_title":"Liabilities","subtopic":"405-954","subtopic_title":"Health Care Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-954-00-1","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=\"SL51793053-165479\"> <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/405/954/#405-954-25-1\" class=\"xref\">954-405-25-1</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/405/954/#405-954-25-3\" class=\"xref\">954-405-25-3</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Superseded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> <tr> <td class=\"entry\"> <a href=\"/asc/405/954/#405-954-25-5\" class=\"xref\">954-405-25-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a> </td> <td class=\"entry\">03/29/2024</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n954-405-25-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n954-405-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7674f4c4ac3c913e1cba3c46418f7c794dd9618fbeb4efbea2d0d015e37cabab","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:21.041Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477788","source_sha256":"7b9722afbfeaf0e3db473f371abf5a9c9a75a0a3bb8c7e63e139e3ed8ca9e8a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25623a9e49e8e8a977bbaee059e6a951768ead758381865759f818594ff52048","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:21.041Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477788","source_sha256":"7b9722afbfeaf0e3db473f371abf5a9c9a75a0a3bb8c7e63e139e3ed8ca9e8a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a095bd9699be65a724252bae3e8e9523938a6b2d7493a21e6811829af313507f","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:21.041Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477788","source_sha256":"7b9722afbfeaf0e3db473f371abf5a9c9a75a0a3bb8c7e63e139e3ed8ca9e8a7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a095bd9699be65a724252bae3e8e9523938a6b2d7493a21e6811829af313507f","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:21.041Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477788","source_sha256":"7b9722afbfeaf0e3db473f371abf5a9c9a75a0a3bb8c7e63e139e3ed8ca9e8a7"}}