{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/952/10/#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":"952","topic_title":"Franchisors","subtopic":"952-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"952-10-00-1","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\" frame=\"all\" id=\"SL6112876-162347\"> <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\"> <strong class=\"ph b\">Area Franchise</strong> </td> <td class=\"entry\">Superseded</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=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Franchise Agreement</strong> </td> <td class=\"entry\">Superseded</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\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-05-1\" class=\"xref\">952-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-05-1\" class=\"xref\">952-10-05-1</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/952/10/#952-10-05-2\" class=\"xref\">952-10-05-2</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/952/10/#952-10-10-1\" class=\"xref\">952-10-10-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-15-3\" class=\"xref\">952-10-15-3</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> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-25-1\" class=\"xref\">952-10-25-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-25-2\" class=\"xref\">952-10-25-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-45-1\" class=\"xref\">952-10-45-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-50-1\" class=\"xref\">952-10-50-1</a> </td> <td class=\"entry\">Added</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/952/10/#952-10-50-2\" class=\"xref\">952-10-50-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/952/10/#952-10-60-3\" class=\"xref\">952-10-60-3</a> </td> <td class=\"entry\">Added</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| | | |\nArea Franchise | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nCon…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b4ee0a5067af585983ff889630f4a2b1c9cfdb25b66118f01c3f3e44e7f407","downloaded_from":"2026-09-10T02:20:27.287Z","last_downloaded_at":"2026-09-10T02:20:27.287Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by 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