# ASC 225-946-S00: Income Statement — Financial Services—Investment Companies — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/946/#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): 2026-09-09T23:10:24.313Z to 2026-09-09T23:10:24.313Z

Record version: sha256:7216fdddf5185245f77d0ff6b6736d8e963bcb3b6c0eff645f4d5cba4eed313c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-946-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/225/946/#sec-00-status)

SEC content: yes

##### [225-946-S00-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:10:24.313Z to 2026-09-09T23:10:24.313Z

Record version: sha256:c9967c088561d5a4cafbd7e651c366e0d4d87655c0455ffa90a2816f20b9b935

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL114883199-224290"><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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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></tbody></table>