# ASC 210-940-00: Balance Sheet — Financial Services—Brokers and Dealers — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/940/#00-status)

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## ASC 210-940-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/210/940/#00-status)

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##### [210-940-00-1](https://asc.understandingaccounting.org/asc/210/940/#210-940-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL117341841-227657"><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/210/940/#210-940-05-1" class="xref">940-210-05-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr></tbody></table>