{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/946/#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":"310","topic_title":"Receivables","subtopic":"310-946","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":"310-946-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=\"SL120434369-235231\"><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/310/946/#310-946-S99-1\" class=\"xref\">946-310-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-310-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75e0f1670e8d7338884ffb3e387faa9e49568cda70e7d47188d034ffd55c03ad","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6ad482d4d43eedd5e40f2f148650e3762bd96db9e72452532ec61822f96077","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39219de6c78fa4b69ff94b83cbd4c7703a7d5257ef003c40fb1a454c6aa28818","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39219de6c78fa4b69ff94b83cbd4c7703a7d5257ef003c40fb1a454c6aa28818","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}}