{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/705/976/#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":"705","topic_title":"Cost of Sales and Services","subtopic":"705-976","subtopic_title":"Real Estate—Retail Land","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"705-976-00-1","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=\"SL51794911-203507\"><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\"><strong class=\"ph b\">Full Accrual Method</strong></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Superseded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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/705/976/#705-976-30-1\" class=\"xref\">976-705-30-1</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Superseded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/705/976/#705-976-30-2\" class=\"xref\">976-705-30-2</a></td><td class=\"entry\">Amended</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made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFull Accrual Method | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6bce7a461fd09e0b9875e48e55629aeff6d06b3764baa75808e3cec38b782c7","downloaded_from":"2026-09-10T00:56:41.306Z","last_downloaded_at":"2026-09-10T00:56:41.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477603","source_sha256":"7a1d2d9303a2dc8519827354a74246c4a75383514a1a2e812f06c8c5a050e6aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b01cd5ed590f66c908103ce12159d187220555a10c0ae67528bd7d6d8f381f8d","downloaded_from":"2026-09-10T00:56:41.306Z","last_downloaded_at":"2026-09-10T00:56:41.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477603","source_sha256":"7a1d2d9303a2dc8519827354a74246c4a75383514a1a2e812f06c8c5a050e6aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87d371c26e1c5c1807b870d2d4144827afbe3fbcbcdb3672fb12cda59e4f76c1","downloaded_from":"2026-09-10T00:56:41.306Z","last_downloaded_at":"2026-09-10T00:56:41.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477603","source_sha256":"7a1d2d9303a2dc8519827354a74246c4a75383514a1a2e812f06c8c5a050e6aa"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87d371c26e1c5c1807b870d2d4144827afbe3fbcbcdb3672fb12cda59e4f76c1","downloaded_from":"2026-09-10T00:56:41.306Z","last_downloaded_at":"2026-09-10T00:56:41.306Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477603","source_sha256":"7a1d2d9303a2dc8519827354a74246c4a75383514a1a2e812f06c8c5a050e6aa"}}