{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/912/10/#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":"912","topic_title":"Contractors—Federal Government","subtopic":"912-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"912-10-00-1","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=\"SL51653084-203227\"><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\"><a href=\"/asc/912/10/#912-10-05-2\" class=\"xref\">912-10-05-2</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><tr><td class=\"entry\"><a href=\"/asc/912/10/#912-10-15-3\" class=\"xref\">912-10-15-3</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| | | |\n912-10-05-2 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n912-10-15…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31a1a69e09acec717079a92eac4b21840b6e1b015c919b0b7d452789b376baf1","downloaded_from":"2026-09-10T02:09:56.619Z","last_downloaded_at":"2026-09-10T02:09:56.619Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482100","source_sha256":"e57a404c3fb0d0e633a18ca5349a64b3aea9ed20ca4a523285bfa4fdcf943b95"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dfc4fe5862b4f0f9389761097eca94f77598d4b3c89379756359384d132df4c6","downloaded_from":"2026-09-10T02:09:56.619Z","last_downloaded_at":"2026-09-10T02:09:56.619Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482100","source_sha256":"e57a404c3fb0d0e633a18ca5349a64b3aea9ed20ca4a523285bfa4fdcf943b95"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2a65a22679fffe39839d5e27adcc45ca21f45af82bfb769f58e2d3ef093c52f","downloaded_from":"2026-09-10T02:09:56.619Z","last_downloaded_at":"2026-09-10T02:09:56.619Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482100","source_sha256":"e57a404c3fb0d0e633a18ca5349a64b3aea9ed20ca4a523285bfa4fdcf943b95"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2a65a22679fffe39839d5e27adcc45ca21f45af82bfb769f58e2d3ef093c52f","downloaded_from":"2026-09-10T02:09:56.619Z","last_downloaded_at":"2026-09-10T02:09:56.619Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482100","source_sha256":"e57a404c3fb0d0e633a18ca5349a64b3aea9ed20ca4a523285bfa4fdcf943b95"}}