# ASC 605-10-S00: Revenue Recognition — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/10/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:41:21.982Z to 2026-09-10T00:41:21.982Z Record version: sha256:6d44c08d31b456e7ceb82486fc365a11758b205d7a7eb69b7598746f2f7cef33 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/10/#sec-00-status) SEC content: yes ##### [605-10-S00-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:21.982Z to 2026-09-10T00:41:21.982Z Record version: sha256:231e38bd7fc485308fd0de446feae919a2cd3bb776826a6d4bacfb0f9af2db06 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
605-10-S25-1 through S25-4
SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S50-1SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S99-1SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S99-1AmendedAccounting Standards Update No. 2015-1006/12/2015
605-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
605-10-S99-1AmendedAccounting Standards Update No. 2009-0709/15/2009
605-10-S99-1AmendedAccounting Standards Update No. 2009-0308/24/2009