# ASC 605-25-00: Revenue Recognition — Multiple-Element Arrangements — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/25/#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): 2026-09-10T00:42:38.143Z to 2026-09-10T00:42:38.143Z Record version: sha256:c8e0fbb8ff2c99bfa9d9abce6795c42801fcc791320169a75e1df1837afe2cd4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/25/#00-status) SEC content: no ##### [605-25-00-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:38.143Z to 2026-09-10T00:42:38.143Z Record version: sha256:3f9353ee694d06b0faff455bd89ce0dbcd6e8aab78171087d8007cf430dae7d0 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
Fair ValueSupersededAccounting Standards Update No. 2014-0905/28/2014
Fair Value (3rd def.)AddedAccounting Standards Update No. 2012-0410/01/2012
Market ParticipantSupersededAccounting Standards Update No. 2014-0905/28/2014
Orderly TransactionSupersededAccounting Standards Update No. 2014-0905/28/2014
Related PartiesSupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-05-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-15-1 through 15-4
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-15-2AAmendedAccounting Standards Update No. 2010-1704/28/2010
605-25-15-3AAmendedAccounting Standards Update No. 2015-1006/12/2015
605-25-15-3AAmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-15-4AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-1 through 25-6
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-25-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-5AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-6AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-1 through 30-7
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-30-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-3SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-30-4AmendedAccounting Standards Update No. 2012-0410/01/2012
605-25-30-4AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-5AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6AAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6BAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6CAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-7AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-8SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-30-9SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-50-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-50-2AddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-1 through 55-47
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-55-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-3AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-7AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-8AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-9AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-11AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-12AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-15AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-17AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-19AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-23 through 55-30
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-32AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-34 through 55-47
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-48SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-49SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-50SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-51 through 55-93
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-55-51 through 55-56
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-56AAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-56BAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-57 through 55-61
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-68AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-69AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-73AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-75 through 55-93
AddedAccounting Standards Update No. 2009-1310/07/2009
605-25-65-1AddedAccounting Standards Update No. 2009-1310/07/2009