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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Continuing Franchise Fees Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
Contract Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Customer Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Franchisor Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-05-1 Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-15-1 Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-25-1 Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-25-2 Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-25-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
952-720-45-1 Superseded Maintenance Update 2017-09 (PDF) 05/30/2017
952-720-45-1 Added Accounting Standards Update No. 2014-09 05/28/2014
952-720-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic has been superseded — the recognition, presentation and other guidance by Maintenance Update 2017-09 and the disclosure paragraph by ASU 2014-09 (Revenue from Contracts with Customers). 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