{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/915/#05-overview-and-background","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":"605-915","subtopic_title":"Development Stage Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-915-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41fa47f9f56be4de40e266b67c8d113d540e33bfc4b83f41061ec7a1b1aa9b9","downloaded_from":"2026-09-10T00:46:45.634Z","last_downloaded_at":"2026-09-10T00:46:45.634Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477445","source_sha256":"d64eed854b1a394e0d8644b6fc8531ce002883c249d4ab1a4f93c39d41be8630"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2539bf33d252f7e04f77ff9cf1ac4d172561412002dc51aed41d7c1d1b2763e9","downloaded_from":"2026-09-10T00:46:45.634Z","last_downloaded_at":"2026-09-10T00:46:45.634Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477445","source_sha256":"d64eed854b1a394e0d8644b6fc8531ce002883c249d4ab1a4f93c39d41be8630"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3435511d56bbbf64c83be6a046c3da278ce1e216464dba01833d156d7322affb","downloaded_from":"2026-09-10T00:46:45.634Z","last_downloaded_at":"2026-09-10T00:46:45.634Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477445","source_sha256":"d64eed854b1a394e0d8644b6fc8531ce002883c249d4ab1a4f93c39d41be8630"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3435511d56bbbf64c83be6a046c3da278ce1e216464dba01833d156d7322affb","downloaded_from":"2026-09-10T00:46:45.634Z","last_downloaded_at":"2026-09-10T00:46:45.634Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477445","source_sha256":"d64eed854b1a394e0d8644b6fc8531ce002883c249d4ab1a4f93c39d41be8630"}}