{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/946/#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":"225","topic_title":"Income Statement","subtopic":"225-946","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":"225-946-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
12b-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
946-225-05-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
946-225-15-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
946-225-45-1 through 45-17
 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
946-225-50-1 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
946-225-50-2 Superseded Maintenance Update 2017-19 (PDF) 11/15/2017
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n12b-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n| | | |\n946-225-05-1 | Su…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6736aa7f00fcda17af54c8f6ca046c5b65f1fc456fcc6e9f26176f00db41c045","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:04.554Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479183","source_sha256":"0edee324bc8b1a658cbd213cac00623a2152fd9d46bf81a11517d1bbb2a780b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51897f52652336915293472a416a59aae62f756e521fda1de712800fc807aa9f","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:04.554Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479183","source_sha256":"0edee324bc8b1a658cbd213cac00623a2152fd9d46bf81a11517d1bbb2a780b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7550019d6911bcf66e29742efaccaf63fd9d53e9f2b98f8f593ce0f88c2b1be","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:04.554Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479183","source_sha256":"0edee324bc8b1a658cbd213cac00623a2152fd9d46bf81a11517d1bbb2a780b1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7550019d6911bcf66e29742efaccaf63fd9d53e9f2b98f8f593ce0f88c2b1be","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:04.554Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479183","source_sha256":"0edee324bc8b1a658cbd213cac00623a2152fd9d46bf81a11517d1bbb2a780b1"}}