{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/430/972/#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":"430","topic_title":"Deferred Revenue","subtopic":"430-972","subtopic_title":"Real Estate—Common Interest Realty Associations","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-972-00-1","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=\"SL51794364-165362\"><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\">Common Interest Realty Association</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Superseded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/430/972/#430-972-05-1\" class=\"xref\">972-430-05-1</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Superseded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/430/972/#430-972-15-1\" class=\"xref\">972-430-15-1</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Superseded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/430/972/#430-972-25-1\" class=\"xref\">972-430-25-1</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Superseded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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nCommon Interest Realty Association | Superseded | Accounting Standards Update No. 2014-0…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cf9627c4d92789cedcf05eeac9aad7d9740a4a54e704cbc04d5424f1e9b6c78","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:02.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477539","source_sha256":"b78fbbf37fcc2bff86870f2242d64fe5105a1f30621999f1ced3a53055151636"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:100055cf6e097b039d85dedf2c9eef5541a05a7f6bc37323b4a2a61d6bd52e9c","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:02.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477539","source_sha256":"b78fbbf37fcc2bff86870f2242d64fe5105a1f30621999f1ced3a53055151636"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8791c7548065932aacd039df4f91c22f60c223a54a8c3fe423f31984a044d0","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:02.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477539","source_sha256":"b78fbbf37fcc2bff86870f2242d64fe5105a1f30621999f1ced3a53055151636"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8791c7548065932aacd039df4f91c22f60c223a54a8c3fe423f31984a044d0","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:02.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477539","source_sha256":"b78fbbf37fcc2bff86870f2242d64fe5105a1f30621999f1ced3a53055151636"}}