# ASC 605-45-S00: Revenue Recognition — Principal Agent Considerations — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/45/#sec-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): 2026-09-10T00:44:54.426Z to 2026-09-10T00:44:54.426Z Record version: sha256:5d610137ab3a5bf46aeb70cd572d4812d713c5ea48b08122562a5041f66ab62f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-45-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/45/#sec-00-status) SEC content: yes ##### [605-45-S00-1](https://asc.understandingaccounting.org/asc/605/45/#605-45-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:44:54.426Z to 2026-09-10T00:44:54.426Z Record version: sha256:df3ee3e6b1b6bda3cd108f7827f643cbebf4ccfe7859431d0168a4434065b576 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
605-45-S45-1SupersededAccounting Standards Update No. 2016-1105/02/2016
605-45-S99-1SupersededAccounting Standards Update No. 2016-1105/02/2016