{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/946/#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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-946-00-1","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=\"SL114882425-224265\"> <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=\"/glossary/b/#12b-1\" class=\"term\" title=\"Rule 12b-1 in Chapter 17 of the Code of Federal Regulations is one of the regulations implementing the Investment Company Act of 1940.\"><span>12b-1</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</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/220/946/#220-946-05-1\" class=\"xref\">946-220-05-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-15-1\" class=\"xref\">946-220-15-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/220/946/#220-946-45-1\" class=\"xref\">946-220-45-1 through 45-17</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-45-3\" class=\"xref\">946-220-45-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/220/946/#220-946-45-6\" class=\"xref\">946-220-45-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/220/946/#220-946-45-9\" class=\"xref\">946-220-45-9</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a> </td> <td class=\"entry\">10/29/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-45-11\" class=\"xref\">946-220-45-11</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/220/946/#220-946-45-12\" class=\"xref\">946-220-45-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/220/946/#220-946-45-14\" class=\"xref\">946-220-45-14</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a> </td> <td class=\"entry\">10/29/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-50-1\" class=\"xref\">946-220-50-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-50-2\" class=\"xref\">946-220-50-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-50-3\" class=\"xref\">946-220-50-3</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a> </td> <td class=\"entry\">10/29/2020</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/946/#220-946-50-4\" class=\"xref\">946-220-50-4</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a> </td> <td class=\"entry\">10/29/2020</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n12b-1 | Added | Maintenance Update 2017-19 | 11/15/2017 |\n| | | |\n946-220-05-1 | Added |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b326c868d6bb0bf31ea1c834e50278bda70f2bf19075a8cca8abc7db6536b0be","downloaded_from":"2026-09-09T23:06:14.562Z","last_downloaded_at":"2026-09-09T23:06:14.562Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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