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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BarterSupersededAccounting Standards Update No. 2014-0905/28/2014
BroadcasterSupersededAccounting Standards Update No. 2014-0905/28/2014
920-845-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-845-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-845-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-845-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-845-30-2SupersededAccounting Standards Update No. 2014-0905/28/2014
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Every substantive paragraph in the subtopic (Sections 05, 15, 25, and 30) was superseded by ASU 2014-09 (the revenue standard). 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