# ASC 220-946-S00: Income Statement—Reporting Comprehensive Income — Financial Services—Investment Companies — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/220/946/#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): 2026-09-09T23:06:38.275Z to 2026-09-09T23:06:38.275Z Record version: sha256:321e70c643258c494099b694cd677301ea834df67eb7651ec72e4228482b84a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 220-946-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/220/946/#sec-00-status) SEC content: yes ##### [220-946-S00-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:06:38.275Z to 2026-09-09T23:06:38.275Z Record version: sha256:e8d5ec2c6280d6e06c8e43e5602203a3f7d4d2db03f9d74694a9d5146b4fb1f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
946-220-S45-1 through S45-3
AddedMaintenance Update 2017-19 (PDF)11/15/2017
946-220-S50-1 through S50-3
AddedMaintenance Update 2017-19 (PDF)11/15/2017
946-220-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
946-220-S99-1 through S99-3
AddedMaintenance Update 2017-19 (PDF)11/15/2017
946-220-S99-3AmendedAccounting Standards Update No. 2019-0707/26/2019