{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/952/#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":"810","topic_title":"Consolidation","subtopic":"810-952","subtopic_title":"Franchisors","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-952-00-1","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\" frame=\"all\" id=\"SL6246918-165468\"><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\">Subtopic <a altsource=\"GUID-B91523CA-AA59-4FA3-A144-298C1CE7AC3E.ditamap\" class=\"ditamap\">952-810</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2009-17/\" class=\"xref\">Accounting Standards Update No. 2009-17</a></td><td class=\"entry\">12/23/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nSubtopic 952-810 | Superseded | Accounting Standards Update No. 2009-17 | 12/23/2009 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4135cbd46d97e7ea69a2061eb5af3bb7a1d58846c069d1dc71e74fd7e52dc9ff","downloaded_from":"2026-09-10T01:32:30.134Z","last_downloaded_at":"2026-09-10T01:32:30.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477966","source_sha256":"929a1561b3f0d9ed64dd6487ea1f7d120005fb75a17ae4718f3cb05a685e55e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b74c70f064d2f224f7ccc2047a83e40a9b35aab8be77680f3c9e523bc07df59","downloaded_from":"2026-09-10T01:32:30.134Z","last_downloaded_at":"2026-09-10T01:32:30.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477966","source_sha256":"929a1561b3f0d9ed64dd6487ea1f7d120005fb75a17ae4718f3cb05a685e55e2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa3d81ce8d60fa42d0185299364e249088bbdd371f32a27653a2e0c3f5110347","downloaded_from":"2026-09-10T01:32:30.134Z","last_downloaded_at":"2026-09-10T01:32:30.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477966","source_sha256":"929a1561b3f0d9ed64dd6487ea1f7d120005fb75a17ae4718f3cb05a685e55e2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa3d81ce8d60fa42d0185299364e249088bbdd371f32a27653a2e0c3f5110347","downloaded_from":"2026-09-10T01:32:30.134Z","last_downloaded_at":"2026-09-10T01:32:30.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477966","source_sha256":"929a1561b3f0d9ed64dd6487ea1f7d120005fb75a17ae4718f3cb05a685e55e2"}}