{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/606/10/#sec-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":"606","topic_title":"Revenue from Contracts with Customers","subtopic":"606-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"606-10-S00-1","para":"S00-1","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=\"SL113978916-223750\"><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/606/10/#606-10-S25-1\" class=\"xref\">606-10-S25-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-14/\" class=\"xref\">Accounting Standards Update No. 2017-14</a></td><td class=\"entry\">11/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-S65-1\" class=\"xref\">606-10-S65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n606-10-S25-1 | Added | Accounting Standards Update No. 2017-14 | 11/22/2017 |\n606-10-S65…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6981d84b9250e1b9c80074637a28521f82822bf59bfc0656e5d0353d7ea39ad","downloaded_from":"2026-09-09T23:18:25.416Z","last_downloaded_at":"2026-09-09T23:18:25.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483627","source_sha256":"72068e7e730f7e75697030ed1249b50fec03aed70684ac16749e909eff6e23ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4cb72dfe78b3a2c9d5b8ca7c45a404d79ecda2dd402914dec465fda353b3bcb","downloaded_from":"2026-09-09T23:18:25.416Z","last_downloaded_at":"2026-09-09T23:18:25.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483627","source_sha256":"72068e7e730f7e75697030ed1249b50fec03aed70684ac16749e909eff6e23ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9769c8233211855e7a9b3104e9dbcaaea36bc6f2c239974a82b24237ac382f8d","downloaded_from":"2026-09-09T23:18:25.416Z","last_downloaded_at":"2026-09-09T23:18:25.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483627","source_sha256":"72068e7e730f7e75697030ed1249b50fec03aed70684ac16749e909eff6e23ec"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9769c8233211855e7a9b3104e9dbcaaea36bc6f2c239974a82b24237ac382f8d","downloaded_from":"2026-09-09T23:18:25.416Z","last_downloaded_at":"2026-09-09T23:18:25.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483627","source_sha256":"72068e7e730f7e75697030ed1249b50fec03aed70684ac16749e909eff6e23ec"}}