{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/30/#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":"605-30","subtopic_title":"Rights to Use","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-30-00-1","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=\"SL51574426-203179\"><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\"><a href=\"/asc/605/30/#605-30-05-1\" class=\"xref\">605-30-05-1</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Superseded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/605/30/#605-30-25-1\" class=\"xref\">605-30-25-1</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Superseded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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n605-30-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n605-30…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a423bcf9885694c5531b353fcf30e539335a331eb168457ba132ded8ea60930","downloaded_from":"2026-09-10T00:43:25.666Z","last_downloaded_at":"2026-09-10T00:43:25.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481400","source_sha256":"8b052cd430f8576ec508c1aab2dfeb90c9687bdd0fb89cab258932b3eac24817"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbd37074e71fda9d9acaf270cc2be2f34a63db93d4daeeb8792ec26aa5773390","downloaded_from":"2026-09-10T00:43:25.666Z","last_downloaded_at":"2026-09-10T00:43:25.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481400","source_sha256":"8b052cd430f8576ec508c1aab2dfeb90c9687bdd0fb89cab258932b3eac24817"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:023908b51d839a8d3a412fb5950905e2f030dbc462e236c10fb6b78b37c4a5c3","downloaded_from":"2026-09-10T00:43:25.666Z","last_downloaded_at":"2026-09-10T00:43:25.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481400","source_sha256":"8b052cd430f8576ec508c1aab2dfeb90c9687bdd0fb89cab258932b3eac24817"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:023908b51d839a8d3a412fb5950905e2f030dbc462e236c10fb6b78b37c4a5c3","downloaded_from":"2026-09-10T00:43:25.666Z","last_downloaded_at":"2026-09-10T00:43:25.666Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481400","source_sha256":"8b052cd430f8576ec508c1aab2dfeb90c9687bdd0fb89cab258932b3eac24817"}}