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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Direct Selling CostsSupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
922-430-35-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard. 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