# ASC 952-10-00: Franchisors — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/952/10/#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): 2026-09-10T02:20:27.287Z to 2026-09-10T02:20:27.287Z

Record version: sha256:bd8303c6ec803a4de543de2c347fc17d57c181507e138b1f9dec512ca215a774

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 952-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/952/10/#00-status)

SEC content: no

##### [952-10-00-1](https://asc.understandingaccounting.org/asc/952/10/#952-10-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:20:27.287Z to 2026-09-10T02:20:27.287Z

Record version: sha256:07b4ee0a5067af585983ff889630f4a2b1c9cfdb25b66118f01c3f3e44e7f407

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" frame="all" id="SL6112876-162347"><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"><strong class="ph b">Area Franchise</strong></td><td class="entry">Superseded</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/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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"></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/952/10/#952-10-05-1" class="xref">952-10-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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/952/10/#952-10-05-2" class="xref">952-10-05-2</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/952/10/#952-10-10-1" class="xref">952-10-10-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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/952/10/#952-10-25-1" class="xref">952-10-25-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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/952/10/#952-10-50-2" class="xref">952-10-50-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2009-17/" class="xref">Accounting Standards Update No. 2009-17</a></td><td class="entry">12/23/2009</td></tr></tbody></table>