{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/910/#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":"605-910","subtopic_title":"Contractors—Construction","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-910-00-1","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=\"SL51574492-203190\"><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/605/910/#605-910-05-1\" class=\"xref\">910-605-05-1</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Superseded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/605/910/#605-910-15-1\" class=\"xref\">910-605-15-1</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Superseded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/605/910/#605-910-25-1\" class=\"xref\">910-605-25-1</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Superseded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><tr><td class=\"entry\"><a href=\"/asc/605/910/#605-910-50-1\" class=\"xref\">910-605-50-1</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Superseded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/605/910/#605-910-50-2\" class=\"xref\">910-605-50-2</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-605-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n910-6…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17ffa4b1eef715b8bc78b8f663fefadabee1fb27f707499184e06e38b6ffe3bb","downloaded_from":"2026-09-10T00:46:12.096Z","last_downloaded_at":"2026-09-10T00:46:12.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479103","source_sha256":"163a537d32afc31f8cfd9ef0d0427c7b12de751c6c30a1aa6b15e3ed2755ccfe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7236177638fa94773ec79125b5982901d2920c6ed8e00c13bc52879bd46f4126","downloaded_from":"2026-09-10T00:46:12.096Z","last_downloaded_at":"2026-09-10T00:46:12.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479103","source_sha256":"163a537d32afc31f8cfd9ef0d0427c7b12de751c6c30a1aa6b15e3ed2755ccfe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f48d90a9faa6424040a94b25dfac5856687b5de6f7eb0953b2b489690b46d7e4","downloaded_from":"2026-09-10T00:46:12.096Z","last_downloaded_at":"2026-09-10T00:46:12.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479103","source_sha256":"163a537d32afc31f8cfd9ef0d0427c7b12de751c6c30a1aa6b15e3ed2755ccfe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f48d90a9faa6424040a94b25dfac5856687b5de6f7eb0953b2b489690b46d7e4","downloaded_from":"2026-09-10T00:46:12.096Z","last_downloaded_at":"2026-09-10T00:46:12.096Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479103","source_sha256":"163a537d32afc31f8cfd9ef0d0427c7b12de751c6c30a1aa6b15e3ed2755ccfe"}}