# ASC 310-948-S00: Receivables — Financial Services—Mortgage Banking — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/948/#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): 2026-09-09T23:31:15.473Z to 2026-09-09T23:31:15.473Z

Record version: sha256:cf0bdad33b0d91a8be2da5977b79346d1b4bdf3d555b1a823fae484749fa0bf7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-948-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/310/948/#sec-00-status)

SEC content: yes

##### [310-948-S00-1](https://asc.understandingaccounting.org/asc/310/948/#310-948-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:31:15.473Z to 2026-09-09T23:31:15.473Z

Record version: sha256:2313535f7380aa518cb2e52aafa4c81b39e7b092fcb9fb301d2acbd6e7be9eb6

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="SL120434405-235232"><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"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2019-07/" class="xref">Accounting Standards Update No. 2019-07</a></td><td class="entry">07/26/2019</td></tr></tbody></table>