# ASC 605-20-S00: Revenue Recognition — Services — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/20/#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): 2026-09-10T00:42:26.068Z to 2026-09-10T00:42:26.068Z Record version: sha256:9b1f38420e7890ddc8a33dbcec316225bedc6f661c7ed6b4d3a5ceb1a15d9ffa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-20-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/20/#sec-00-status) SEC content: yes ##### [605-20-S00-1](https://asc.understandingaccounting.org/asc/605/20/#605-20-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:26.068Z to 2026-09-10T00:42:26.068Z Record version: sha256:20286bb16738bed298b42a891d2393e060575e7eb99980b0239e9822075d87d8 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
605-20-S25-1SupersededAccounting Standards Update No. 2016-1105/02/2016
605-20-S25-2SupersededAccounting Standards Update No. 2017-1309/29/2017
605-20-S50-1SupersededAccounting Standards Update No. 2017-1309/29/2017
605-20-S99-1SupersededAccounting Standards Update No. 2017-1309/29/2017
605-20-S99-1AmendedAccounting Standards Update No. 2010-0401/15/2010
605-20-S99-2SupersededAccounting Standards Update No. 2016-1105/02/2016