{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/45/#sec-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":"605-45","subtopic_title":"Principal Agent Considerations","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-45-S00-1","para":"S00-1","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=\"SL82851998-210419\"><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/605/45/#605-45-S45-1\" class=\"xref\">605-45-S45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Accounting Standards Update No. 2016-11</a></td><td class=\"entry\">05/02/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/605/45/#605-45-S99-1\" class=\"xref\">605-45-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Accounting Standards Update No. 2016-11</a></td><td class=\"entry\">05/02/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n605-45-S45-1 | Superseded | Accounting Standards Update No. 2016-11 | 05/02/2016 |\n605-4…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df3ee3e6b1b6bda3cd108f7827f643cbebf4ccfe7859431d0168a4434065b576","downloaded_from":"2026-09-10T00:44:54.426Z","last_downloaded_at":"2026-09-10T00:44:54.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480053","source_sha256":"535ec0a0cf6b45351360c51611e52d1e83d8246790984fd476d5c3b35f7f09ef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c2665d2b98c034aca05c06575b960d84c3b9ced7883fac386897d51b43d10e7","downloaded_from":"2026-09-10T00:44:54.426Z","last_downloaded_at":"2026-09-10T00:44:54.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480053","source_sha256":"535ec0a0cf6b45351360c51611e52d1e83d8246790984fd476d5c3b35f7f09ef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d610137ab3a5bf46aeb70cd572d4812d713c5ea48b08122562a5041f66ab62f","downloaded_from":"2026-09-10T00:44:54.426Z","last_downloaded_at":"2026-09-10T00:44:54.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480053","source_sha256":"535ec0a0cf6b45351360c51611e52d1e83d8246790984fd476d5c3b35f7f09ef"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d610137ab3a5bf46aeb70cd572d4812d713c5ea48b08122562a5041f66ab62f","downloaded_from":"2026-09-10T00:44:54.426Z","last_downloaded_at":"2026-09-10T00:44:54.426Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480053","source_sha256":"535ec0a0cf6b45351360c51611e52d1e83d8246790984fd476d5c3b35f7f09ef"}}