{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/932/#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":"605-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-932-00-1","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=\"SL51792000-161708\"><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/605/932/#605-932-05-1\" class=\"xref\">932-605-05-1</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Superseded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/605/932/#605-932-15-1\" class=\"xref\">932-605-15-1</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Superseded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/605/932/#605-932-25-2\" class=\"xref\">932-605-25-2</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Superseded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><tr><td class=\"entry\"><a href=\"/asc/605/932/#605-932-50-1\" class=\"xref\">932-605-50-1</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Superseded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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n932-605-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n932-6…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:166ef827d8684a661633b03802b461d8a8585e8b5a42a1dbf259e38b06662fa4","downloaded_from":"2026-09-10T00:48:32.083Z","last_downloaded_at":"2026-09-10T00:48:32.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478413","source_sha256":"0845cf91209e58a324064301939ee282ea7414bdb7c5dbb20820eb768078eca3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfc75bb8221751af1c83ab0c8eb9ff492db22f71b6ca87d48f23a29c04940560","downloaded_from":"2026-09-10T00:48:32.083Z","last_downloaded_at":"2026-09-10T00:48:32.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478413","source_sha256":"0845cf91209e58a324064301939ee282ea7414bdb7c5dbb20820eb768078eca3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c43d036b6a5881b0cc70adda40bc55686d1bfe6b9822f66439de0c365ff646be","downloaded_from":"2026-09-10T00:48:32.083Z","last_downloaded_at":"2026-09-10T00:48:32.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478413","source_sha256":"0845cf91209e58a324064301939ee282ea7414bdb7c5dbb20820eb768078eca3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c43d036b6a5881b0cc70adda40bc55686d1bfe6b9822f66439de0c365ff646be","downloaded_from":"2026-09-10T00:48:32.083Z","last_downloaded_at":"2026-09-10T00:48:32.083Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478413","source_sha256":"0845cf91209e58a324064301939ee282ea7414bdb7c5dbb20820eb768078eca3"}}