{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/28/#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":"605-28","subtopic_title":"Milestone Method","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-28-00-1","para":"00-1","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\" id=\"SL6892043-166497\"> <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\"> <strong class=\"ph b\">Milestone</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Milestone</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-05-1\" class=\"xref\">605-28-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-05-1\" class=\"xref\">605-28-05-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/28/#605-28-15-1\" class=\"xref\">605-28-15-1 through 15-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/28/#605-28-15-1\" class=\"xref\">605-28-15-1 through 15-4</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/28/#605-28-25-1\" class=\"xref\">605-28-25-1 through 25-3</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/28/#605-28-25-1\" class=\"xref\">605-28-25-1 through 25-3</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-50-1\" class=\"xref\">605-28-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-50-1\" class=\"xref\">605-28-50-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-50-2\" class=\"xref\">605-28-50-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-50-2\" class=\"xref\">605-28-50-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/28/#605-28-65-1\" class=\"xref\">605-28-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nMilestone (2nd def.) | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c41176164c76c443df9fae50bdb0472e7781a4433f4393daa690dbdf5e1ea2d2","downloaded_from":"2026-09-10T00:43:06.050Z","last_downloaded_at":"2026-09-10T00:43:06.050Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479306","source_sha256":"985eb333ab2fadf3b20e79c9f78b2894e678968cecdb478276d6afb548b973c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4a79fc3b44656a7c22cb27d541a24cb03af43b0dd2810a7023231afd1dfa8e1","downloaded_from":"2026-09-10T00:43:06.050Z","last_downloaded_at":"2026-09-10T00:43:06.050Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479306","source_sha256":"985eb333ab2fadf3b20e79c9f78b2894e678968cecdb478276d6afb548b973c5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d2326b9ecab3a72b4a890bfe8e4dfc288bbd9efc8c822beab4c879d5bcb375","downloaded_from":"2026-09-10T00:43:06.050Z","last_downloaded_at":"2026-09-10T00:43:06.050Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479306","source_sha256":"985eb333ab2fadf3b20e79c9f78b2894e678968cecdb478276d6afb548b973c5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d2326b9ecab3a72b4a890bfe8e4dfc288bbd9efc8c822beab4c879d5bcb375","downloaded_from":"2026-09-10T00:43:06.050Z","last_downloaded_at":"2026-09-10T00:43:06.050Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479306","source_sha256":"985eb333ab2fadf3b20e79c9f78b2894e678968cecdb478276d6afb548b973c5"}}