{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#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":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"205-946-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=\"SL120434297-235228\"><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-S99-1\" class=\"xref\">946-205-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| | | |\n946-205-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":"sha256:6b4e3656f3af8ad265ea45afdeb050b16f911180c1fb91396e7035bcee73f49b","downloaded_from":"2026-09-09T22:55:16.463Z","last_downloaded_at":"2026-09-09T22:55:16.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477265","source_sha256":"6d749c7bcc3e0402d5755af5c45db8f1d040a30cd460b0a41321c5376d17d84a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42041b61b6cf16ad743fb0f4de74728a7ea416fe1f7c874e73ff03eb3cf4dd34","downloaded_from":"2026-09-09T22:55:16.463Z","last_downloaded_at":"2026-09-09T22:55:16.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477265","source_sha256":"6d749c7bcc3e0402d5755af5c45db8f1d040a30cd460b0a41321c5376d17d84a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:513152adb01e4e8f5cde6463912b65a931e84b754818f35e40290bc55c109806","downloaded_from":"2026-09-09T22:55:16.463Z","last_downloaded_at":"2026-09-09T22:55:16.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477265","source_sha256":"6d749c7bcc3e0402d5755af5c45db8f1d040a30cd460b0a41321c5376d17d84a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:513152adb01e4e8f5cde6463912b65a931e84b754818f35e40290bc55c109806","downloaded_from":"2026-09-09T22:55:16.463Z","last_downloaded_at":"2026-09-09T22:55:16.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477265","source_sha256":"6d749c7bcc3e0402d5755af5c45db8f1d040a30cd460b0a41321c5376d17d84a"}}