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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
RevenueSupersededAccounting Standards Update No. 2014-0905/28/2014
926-845-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
926-845-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
926-845-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Every remaining paragraph in the subtopic — the overview (845-926-05-1), scope (845-926-15-1), and recognition (845-926-25-1) guidance — was superseded by ASU 2014-09, the revenue recognition standard. 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