{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/50/#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. Pending content is not necessarily effective.","topic":"505","topic_title":"Equity","subtopic":"505-50","subtopic_title":"Equity-Based Payments to Non-Employees","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-S00-1","para":"S00-1","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=\"SL6569652-165798\"><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/505/50/#505-50-S25-1\" class=\"xref\">505-50-S25-1 through S25-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2023-03/\" class=\"xref\">Accounting Standards Update No. 2023-03</a></td><td class=\"entry\">07/14/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S25-2\" class=\"xref\">505-50-S25-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-09/\" class=\"xref\">Accounting Standards Update No. 2009-09</a></td><td class=\"entry\">09/17/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S25-3\" class=\"xref\">505-50-S25-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-05/\" class=\"xref\">Accounting Standards Update No. 2010-05</a></td><td class=\"entry\">01/15/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S99-1\" class=\"xref\">505-50-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2023-03/\" class=\"xref\">Accounting Standards Update No. 2023-03</a></td><td class=\"entry\">07/14/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S99-1\" class=\"xref\">505-50-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S99-2\" class=\"xref\">505-50-S99-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2023-03/\" class=\"xref\">Accounting Standards Update No. 2023-03</a></td><td class=\"entry\">07/14/2023</td></tr><tr><td class=\"entry\"><a href=\"/asc/505/50/#505-50-S99-2\" class=\"xref\">505-50-S99-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-09/\" class=\"xref\">Accounting Standards Update No. 2009-09</a></td><td class=\"entry\">09/17/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n505-50-S25-1 through S25-3 | Superseded | Accounting Standards Update No. 2023-03 | 07/1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6c4e8277fcdcb85697b6d0561f85339f9ecdf31180af7821ce9cf16402d7694","downloaded_from":"2026-09-10T00:39:06.586Z","last_downloaded_at":"2026-09-10T00:39:06.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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