{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#sec-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. 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class=\"xref\">505-10-S25-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S45-10\" class=\"xref\">505-10-S45-10</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S50-4\" class=\"xref\">505-10-S50-4</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S50-5\" class=\"xref\">505-10-S50-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a> </td> <td class=\"entry\">10/22/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S50-6\" class=\"xref\">505-10-S50-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a> </td> <td class=\"entry\">10/22/2020</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/505/10/#505-10-S50-7\" class=\"xref\">505-10-S50-7 through S50-9</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-09/\" class=\"xref\">Accounting Standards Update No. 2020-09</a> </td> <td class=\"entry\">10/22/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S99-1\" class=\"xref\">505-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S99-1\" class=\"xref\">505-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S99-2\" class=\"xref\">505-10-S99-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S99-6\" class=\"xref\">505-10-S99-6</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-22/\" class=\"xref\">Accounting Standards Update No. 2010-22</a> </td> <td class=\"entry\">08/19/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/505/10/#505-10-S99-7\" class=\"xref\">505-10-S99-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n505-10-S25-2 | Superseded | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n505-1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87a259f6e0971f9b082564b497a990ad0c7102be9e4437d0fcb53d05b069cf67","downloaded_from":"2026-09-10T00:37:07.251Z","last_downloaded_at":"2026-09-10T00:37:07.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by 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