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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Conduit Debt Security Added Maintenance Update 2014-20 (PDF) 09/29/2014
Nonpublic Entity (1st Def.) Amended Maintenance Update 2014-20 (PDF) 09/29/2014
Nonpublic Entity Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-25-1 through 25-1B Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-25-1 Amended Accounting Standards Update No. 2012-01 07/24/2012
954-430-25-1A Added Accounting Standards Update No. 2012-01 07/24/2012
954-430-25-1B Added Accounting Standards Update No. 2012-01 07/24/2012
954-430-30-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-35-1 through 35-5
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-35-4 Amended Accounting Standards Update No. 2012-01 07/24/2012
954-430-40-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-45-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-45-1 Added Accounting Standards Update No. 2012-04 10/01/2012
954-430-50-1 through 50-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-50-2 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-430-55-1 through 55-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-430-65-1 Added Accounting Standards Update No. 2012-01 07/24/2012
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Every paragraph in the subtopic has been superseded by ASU 2014-09 (Revenue from Contracts with Customers), and the transition paragraph 430-954-65-1 was superseded on 06/26/2015 following ASU 2012-01. 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