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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Mortgage Banking Entity Superseded Accounting Standards Update No. 2014-09 05/28/2014
Permanent Investor Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-25-1 through 25-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, and 25 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). 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