# ASC 205-946-S00: Presentation of Financial Statements — Financial Services—Investment Companies — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/946/#sec-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): 2026-09-09T22:55:16.463Z to 2026-09-09T22:55:16.463Z

Record version: sha256:513152adb01e4e8f5cde6463912b65a931e84b754818f35e40290bc55c109806

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 205-946-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/205/946/#sec-00-status)

SEC content: yes

##### [205-946-S00-1](https://asc.understandingaccounting.org/asc/205/946/#205-946-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:55:16.463Z to 2026-09-09T22:55:16.463Z

Record version: sha256:6b4e3656f3af8ad265ea45afdeb050b16f911180c1fb91396e7035bcee73f49b

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" id="SL120434297-235228"><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/205/946/#205-946-S99-1" class="xref">946-205-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-07/" class="xref">Accounting Standards Update No. 2019-07</a></td><td class="entry">07/26/2019</td></tr></tbody></table>