{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/948/#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":"310-948","subtopic_title":"Financial Services—Mortgage Banking","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-948-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=\"SL120434405-235232\"><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/310/948/#310-948-S99-1\" class=\"xref\">948-310-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| | | |\n948-310-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":"sha256:2313535f7380aa518cb2e52aafa4c81b39e7b092fcb9fb301d2acbd6e7be9eb6","downloaded_from":"2026-09-09T23:31:15.473Z","last_downloaded_at":"2026-09-09T23:31:15.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477296","source_sha256":"6765676dbd4b4c72e8ee49ab27ca450821f3a691f43cb9b4424247c647cee0d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76b666468dac6294398b4d3900bf81f66e711991b8f7977dc76390e254c70baa","downloaded_from":"2026-09-09T23:31:15.473Z","last_downloaded_at":"2026-09-09T23:31:15.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477296","source_sha256":"6765676dbd4b4c72e8ee49ab27ca450821f3a691f43cb9b4424247c647cee0d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf0bdad33b0d91a8be2da5977b79346d1b4bdf3d555b1a823fae484749fa0bf7","downloaded_from":"2026-09-09T23:31:15.473Z","last_downloaded_at":"2026-09-09T23:31:15.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477296","source_sha256":"6765676dbd4b4c72e8ee49ab27ca450821f3a691f43cb9b4424247c647cee0d3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf0bdad33b0d91a8be2da5977b79346d1b4bdf3d555b1a823fae484749fa0bf7","downloaded_from":"2026-09-09T23:31:15.473Z","last_downloaded_at":"2026-09-09T23:31:15.473Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477296","source_sha256":"6765676dbd4b4c72e8ee49ab27ca450821f3a691f43cb9b4424247c647cee0d3"}}