{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/#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. Pending content is not necessarily effective.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-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\" frame=\"all\" id=\"SL5311990-161649\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/10/#605-10-S25-1\" class=\"xref\">605-10-S25-1 through S25-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2017-14/\" class=\"xref\">Accounting Standards Update No. 2017-14</a> </td> <td class=\"entry\">11/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S50-1\" class=\"xref\">605-10-S50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2017-14/\" class=\"xref\">Accounting Standards Update No. 2017-14</a> </td> <td class=\"entry\">11/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2017-14/\" class=\"xref\">Accounting Standards Update No. 2017-14</a> </td> <td class=\"entry\">11/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</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> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/10/#605-10-S99-1\" class=\"xref\">605-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a> </td> <td class=\"entry\">08/24/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n605-10-S25-1 through S25-4 | Superseded | Accounting Standards Update No. 2017-14 | 11/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231e38bd7fc485308fd0de446feae919a2cd3bb776826a6d4bacfb0f9af2db06","downloaded_from":"2026-09-10T00:41:21.982Z","last_downloaded_at":"2026-09-10T00:41:21.982Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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