# ASC 974-10-00: Real Estate—Real Estate Investment Trusts — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/974/10/#00-status)

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## ASC 974-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/974/10/#00-status)

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##### [974-10-00-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51794461-203504"><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/974/10/#974-10-05-1" class="xref">974-10-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/974/10/#974-10-05-1" class="xref">974-10-05-1</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/974/10/#974-10-05-2" class="xref">974-10-05-2</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/974/10/#974-10-50-1" class="xref">974-10-50-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-06/" class="xref">Accounting Standards Update No. 2023-06</a></td><td class="entry">10/09/2023</td></tr></tbody></table>