{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/45/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-45-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-11</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-11.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b74cbecad9e8f5827936434b88d63de53e734274095ab4468544ddb11ffea8f5","downloaded_from":"2026-09-10T00:44:57.643Z","last_downloaded_at":"2026-09-10T00:44:57.643Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480017","source_sha256":"21f5c2e305c07abb4ff721e2abbb6ed675a1cc61a09a461677a71749e2e836d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:501f471f2fa0da6350043522277e6fbf7d0092e71300473c44d77163f298ee8e","downloaded_from":"2026-09-10T00:44:57.643Z","last_downloaded_at":"2026-09-10T00:44:57.643Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480017","source_sha256":"21f5c2e305c07abb4ff721e2abbb6ed675a1cc61a09a461677a71749e2e836d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50a696b498e94df9622b893d3b18627720f8871b55f1bad8bedd50e59be4a69","downloaded_from":"2026-09-10T00:44:57.643Z","last_downloaded_at":"2026-09-10T00:44:57.643Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480017","source_sha256":"21f5c2e305c07abb4ff721e2abbb6ed675a1cc61a09a461677a71749e2e836d1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50a696b498e94df9622b893d3b18627720f8871b55f1bad8bedd50e59be4a69","downloaded_from":"2026-09-10T00:44:57.643Z","last_downloaded_at":"2026-09-10T00:44:57.643Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480017","source_sha256":"21f5c2e305c07abb4ff721e2abbb6ed675a1cc61a09a461677a71749e2e836d1"}}