{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/946/#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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-946","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":"305-946-00-1","para":"00-1","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\" frame=\"all\" id=\"SL116632998-227037\"> <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\"> <a href=\"/asc/305/946/#305-946-05-1\" class=\"xref\">946-305-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/946/#305-946-15-1\" class=\"xref\">946-305-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/946/#305-946-45-1\" class=\"xref\">946-305-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/946/#305-946-45-2\" class=\"xref\">946-305-45-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-305-05-1 | Superseded | Maintenance Update 2017-21 | 12/22/2017 |\n946-305-15-1 | Sup…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57b850e01002e20e891e2fa037b4a7b56ce00ea5a4be2aff4f4cbb779be1f880","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:17.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477458","source_sha256":"ce637e63e845b93e4a4b2ca959e5da3d82574f31db934545af284a22d7c7b3e4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9eaa42c83d2546c35a5b9cd236d54f8e6b4294886c4cf33b12fb0c5a2af7aae","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:17.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477458","source_sha256":"ce637e63e845b93e4a4b2ca959e5da3d82574f31db934545af284a22d7c7b3e4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95fa8b8992cf48f540862142ea7ae0c5d9546ded0043b0fc69d2163f5dc95fea","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:17.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477458","source_sha256":"ce637e63e845b93e4a4b2ca959e5da3d82574f31db934545af284a22d7c7b3e4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95fa8b8992cf48f540862142ea7ae0c5d9546ded0043b0fc69d2163f5dc95fea","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:17.692Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477458","source_sha256":"ce637e63e845b93e4a4b2ca959e5da3d82574f31db934545af284a22d7c7b3e4"}}