{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/946/#05-overview-and-background","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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-946-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic addresses notes to financial statements for investment companies with complex capital structures.</div></div>","snippet":"This Subtopic addresses notes to financial statements for investment companies with complex capital structures.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01cca4e35db01c21bbbc806ecb15da1b619d5cac44d85e03fb35a264df0a1601","downloaded_from":"2026-09-09T23:16:22.805Z","last_downloaded_at":"2026-09-09T23:16:22.805Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477370","source_sha256":"b18a345f9a453cf774f4bef1c0c0e2fe1e8159d9eee2dbae3e90d2da859a5ccf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a2350895e2dd7be8c9cbac275a86d504847040d18188298937df40eb944e1e0","downloaded_from":"2026-09-09T23:16:22.805Z","last_downloaded_at":"2026-09-09T23:16:22.805Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477370","source_sha256":"b18a345f9a453cf774f4bef1c0c0e2fe1e8159d9eee2dbae3e90d2da859a5ccf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:150a2e5977529447c48b78771436fb70933c57e8e3abe541c849abc6aa529703","downloaded_from":"2026-09-09T23:16:22.805Z","last_downloaded_at":"2026-09-09T23:16:22.805Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477370","source_sha256":"b18a345f9a453cf774f4bef1c0c0e2fe1e8159d9eee2dbae3e90d2da859a5ccf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:150a2e5977529447c48b78771436fb70933c57e8e3abe541c849abc6aa529703","downloaded_from":"2026-09-09T23:16:22.805Z","last_downloaded_at":"2026-09-09T23:16:22.805Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477370","source_sha256":"b18a345f9a453cf774f4bef1c0c0e2fe1e8159d9eee2dbae3e90d2da859a5ccf"}}