# ASC 210-946-00: Balance Sheet — Financial Services—Investment Companies — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/946/#00-status)

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## ASC 210-946-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/210/946/#00-status)

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##### [210-946-00-1](https://asc.understandingaccounting.org/asc/210/946/#210-946-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649710-165589"><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/210/946/#210-946-45-18A" class="xref">946-210-45-18A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/946/#210-946-45-20" class="xref">946-210-45-20</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-21 (PDF)</a></td><td class="entry">12/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/946/#210-946-45-21" class="xref">946-210-45-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/946/#210-946-45-21" class="xref">946-210-45-21</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-21 (PDF)</a></td><td class="entry">12/22/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/210/946/#210-946-50-7" class="xref">946-210-50-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/210/946/#210-946-50-9" class="xref">946-210-50-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/210/946/#210-946-55-1" class="xref">946-210-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/210/946/#210-946-55-2" class="xref">946-210-55-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr></tbody></table>