{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/946/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-946-S00-1","para":"S00-1","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=\"SL114883199-224290\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/946/#225-946-S45-1\" class=\"xref\">946-225-S45-1 through S45-3</a></div> </td> <td class=\"entry\">Superseded</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/225/946/#225-946-S50-1\" class=\"xref\">946-225-S50-1 through S50-3</a></div> </td> <td class=\"entry\">Superseded</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/225/946/#225-946-S99-1\" class=\"xref\">946-225-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Superseded</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-225-S45-1 through S45-3 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n946…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9967c088561d5a4cafbd7e651c366e0d4d87655c0455ffa90a2816f20b9b935","downloaded_from":"2026-09-09T23:10:24.313Z","last_downloaded_at":"2026-09-09T23:10:24.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478903","source_sha256":"2079e2101f4c893bcab960be33c8397a7c8a2410ef37d478d272beda6976e403"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57aff0238aeadd0e3368e299def5e4a4e90105e213155b9c9ad4d14de99f00ea","downloaded_from":"2026-09-09T23:10:24.313Z","last_downloaded_at":"2026-09-09T23:10:24.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478903","source_sha256":"2079e2101f4c893bcab960be33c8397a7c8a2410ef37d478d272beda6976e403"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7216fdddf5185245f77d0ff6b6736d8e963bcb3b6c0eff645f4d5cba4eed313c","downloaded_from":"2026-09-09T23:10:24.313Z","last_downloaded_at":"2026-09-09T23:10:24.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478903","source_sha256":"2079e2101f4c893bcab960be33c8397a7c8a2410ef37d478d272beda6976e403"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7216fdddf5185245f77d0ff6b6736d8e963bcb3b6c0eff645f4d5cba4eed313c","downloaded_from":"2026-09-09T23:10:24.313Z","last_downloaded_at":"2026-09-09T23:10:24.313Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478903","source_sha256":"2079e2101f4c893bcab960be33c8397a7c8a2410ef37d478d272beda6976e403"}}