{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/940/#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":"210","topic_title":"Balance Sheet","subtopic":"210-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-940-00-1","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=\"SL117341841-227657\"><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/210/940/#210-940-05-1\" class=\"xref\">940-210-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/940/#210-940-15-1\" class=\"xref\">940-210-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/210/940/#210-940-45-1\" class=\"xref\">940-210-45-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n940-210-05-1 | Added | Accounting Standards Update No. 2018-09 | 07/16/2018 |\n940-210-15…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40b6686172b912fbe1babf3a5877cdd1edd6d3068a940ed702042b754aa31f81","downloaded_from":"2026-09-09T23:00:09.218Z","last_downloaded_at":"2026-09-09T23:00:09.218Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478256","source_sha256":"fd1b71ae8d29ba894b38fbfc1e3cb18f79fbbab6c96f0eb2e53685a6192139ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dff531e1c8fabffbd7ffa590f29e923ea18689ad850a8315f38aca7e658d4e4","downloaded_from":"2026-09-09T23:00:09.218Z","last_downloaded_at":"2026-09-09T23:00:09.218Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478256","source_sha256":"fd1b71ae8d29ba894b38fbfc1e3cb18f79fbbab6c96f0eb2e53685a6192139ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c0f9b2607fbc5b033aaf4c04484258827a68495b56ee2c0acf044ee0e0fabd3","downloaded_from":"2026-09-09T23:00:09.218Z","last_downloaded_at":"2026-09-09T23:00:09.218Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478256","source_sha256":"fd1b71ae8d29ba894b38fbfc1e3cb18f79fbbab6c96f0eb2e53685a6192139ff"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c0f9b2607fbc5b033aaf4c04484258827a68495b56ee2c0acf044ee0e0fabd3","downloaded_from":"2026-09-09T23:00:09.218Z","last_downloaded_at":"2026-09-09T23:00:09.218Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478256","source_sha256":"fd1b71ae8d29ba894b38fbfc1e3cb18f79fbbab6c96f0eb2e53685a6192139ff"}}