{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/974/10/#sec-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":"974","topic_title":"Real Estate—Real Estate Investment Trusts","subtopic":"974-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"974-10-S00-1","para":"S00-1","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=\"SL120434459-235235\"><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/974/10/#974-10-S99-1\" class=\"xref\">974-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n974-10-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22f7af25d2a4d4b57bf3167bb9f208364299db041c3f328c993cb32d3a46a757","downloaded_from":"2026-09-10T02:26:39.818Z","last_downloaded_at":"2026-09-10T02:26:39.818Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479412","source_sha256":"585458af135db0ccc3685b5ce33d9bab9314911e10a68cfa8c21ee1a47e5a0f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a13b691f27b33736e6fd6bf77cfca45ad7abf4ed380d7c9a69e39b1fee9d8589","downloaded_from":"2026-09-10T02:26:39.818Z","last_downloaded_at":"2026-09-10T02:26:39.818Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479412","source_sha256":"585458af135db0ccc3685b5ce33d9bab9314911e10a68cfa8c21ee1a47e5a0f2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ea06062632ad470231898fe65928ab982d0aaa36ae281b4542aa4377c51621","downloaded_from":"2026-09-10T02:26:39.818Z","last_downloaded_at":"2026-09-10T02:26:39.818Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479412","source_sha256":"585458af135db0ccc3685b5ce33d9bab9314911e10a68cfa8c21ee1a47e5a0f2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ea06062632ad470231898fe65928ab982d0aaa36ae281b4542aa4377c51621","downloaded_from":"2026-09-10T02:26:39.818Z","last_downloaded_at":"2026-09-10T02:26:39.818Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479412","source_sha256":"585458af135db0ccc3685b5ce33d9bab9314911e10a68cfa8c21ee1a47e5a0f2"}}