{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/25/#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":"605-25","subtopic_title":"Multiple-Element Arrangements","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-25-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Fair Value Superseded Accounting Standards Update No. 2014-09 05/28/2014
Fair Value (3rd def.) Added Accounting Standards Update No. 2012-04 10/01/2012
Market Participant Superseded Accounting Standards Update No. 2014-09 05/28/2014
Orderly Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Related Parties Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-05-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-15-1 through 15-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-15-2A Amended Accounting Standards Update No. 2010-17 04/28/2010
605-25-15-3A Amended Accounting Standards Update No. 2015-10 06/12/2015
605-25-15-3A Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-15-4 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-1 through 25-6
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-25-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-5 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-6 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-1 through 30-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-30-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-3 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-4 Amended Accounting Standards Update No. 2012-04 10/01/2012
605-25-30-4 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-5 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6A Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6B Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6C Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-7 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-8 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-9 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-50-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-50-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-50-2 Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-1 through 55-47
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-55-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-3 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-7 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-8 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-9 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-11 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-12 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-15 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-17 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-19 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-23 through 55-30
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-32 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-34 through 55-47
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-48 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-49 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-50 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-51 through 55-93
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-55-51 through 55-56
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-56A Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-56B Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-57 through 55-61
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-68 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-69 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-73 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-75 through 55-93
 Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-65-1 Added Accounting Standards Update No. 2009-13 10/07/2009
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