{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/450/912/#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":"450","topic_title":"Contingencies","subtopic":"450-912","subtopic_title":"Contractors—Federal Government","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"450-912-00-1","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=\"SL51653166-203231\"><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/450/912/#450-912-25-1\" class=\"xref\">912-450-25-1</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Superseded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the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n912-450-25-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4046d837f1b48c2279e50297136297cf7de2421f3332b89e8ae5a9d646cc7346","downloaded_from":"2026-09-10T00:28:13.837Z","last_downloaded_at":"2026-09-10T00:28:13.837Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478599","source_sha256":"32ed3473c05ea50b6af24ee183f77c41c10dc1c1fd3c529732615a3c9126c630"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27d500032d048ce360d73b6655f95d23c0d519243cdfdbc38900a496b9d06a91","downloaded_from":"2026-09-10T00:28:13.837Z","last_downloaded_at":"2026-09-10T00:28:13.837Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478599","source_sha256":"32ed3473c05ea50b6af24ee183f77c41c10dc1c1fd3c529732615a3c9126c630"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8b42abd54027795b4c3ecc1813f2674c7382d51679c9988f186b1cdbe0f545a","downloaded_from":"2026-09-10T00:28:13.837Z","last_downloaded_at":"2026-09-10T00:28:13.837Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478599","source_sha256":"32ed3473c05ea50b6af24ee183f77c41c10dc1c1fd3c529732615a3c9126c630"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8b42abd54027795b4c3ecc1813f2674c7382d51679c9988f186b1cdbe0f545a","downloaded_from":"2026-09-10T00:28:13.837Z","last_downloaded_at":"2026-09-10T00:28:13.837Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478599","source_sha256":"32ed3473c05ea50b6af24ee183f77c41c10dc1c1fd3c529732615a3c9126c630"}}