# ASC 912-10-00: Contractors—Federal Government — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/912/10/#00-status)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:09:56.619Z to 2026-09-10T02:09:56.619Z

Record version: sha256:b2a65a22679fffe39839d5e27adcc45ca21f45af82bfb769f58e2d3ef093c52f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 912-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/912/10/#00-status)

SEC content: no

##### [912-10-00-1](https://asc.understandingaccounting.org/asc/912/10/#912-10-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:09:56.619Z to 2026-09-10T02:09:56.619Z

Record version: sha256:31a1a69e09acec717079a92eac4b21840b6e1b015c919b0b7d452789b376baf1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51653084-203227"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>
