{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#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":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-946-00-1","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\" id=\"SL81484663-162130\"> <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/205/946/#205-946-45-1\" class=\"xref\">946-205-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/205/946/#205-946-45-1\" class=\"xref\">946-205-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-05 (PDF)</a> </td> <td class=\"entry\">04/12/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/205/946/#205-946-45-3\" class=\"xref\">946-205-45-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a> </td> <td class=\"entry\">09/10/2018</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-205-45-1 | Amended | Accounting Standards Update No. 2016-19 | 12/14/2016 |\n946-205-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d5b8bbfd0ff7cd8b5cd2926d20357d49dd402a4ed5e55034faade4e8f355603","downloaded_from":"2026-09-09T22:54:54.562Z","last_downloaded_at":"2026-09-09T22:54:54.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478387","source_sha256":"954a26bfd2969b96bbd233c3f3daebd1c133ce080bc06aadac58aec8f4b4b44b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa01eef89bad306f27f347cae0f0b290fe86864929bb33770e6efa496108cab6","downloaded_from":"2026-09-09T22:54:54.562Z","last_downloaded_at":"2026-09-09T22:54:54.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478387","source_sha256":"954a26bfd2969b96bbd233c3f3daebd1c133ce080bc06aadac58aec8f4b4b44b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d39778b52e77fd1811067194df3019535816dec7e5dbce66726ff647736dd52b","downloaded_from":"2026-09-09T22:54:54.562Z","last_downloaded_at":"2026-09-09T22:54:54.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478387","source_sha256":"954a26bfd2969b96bbd233c3f3daebd1c133ce080bc06aadac58aec8f4b4b44b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d39778b52e77fd1811067194df3019535816dec7e5dbce66726ff647736dd52b","downloaded_from":"2026-09-09T22:54:54.562Z","last_downloaded_at":"2026-09-09T22:54:54.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478387","source_sha256":"954a26bfd2969b96bbd233c3f3daebd1c133ce080bc06aadac58aec8f4b4b44b"}}