{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-10-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=\"SL6784830-161640\"><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/320/10/#320-10-S55-1\" class=\"xref\">320-10-S55-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-04/\" class=\"xref\">Accounting Standards Update No. 2018-04</a></td><td class=\"entry\">03/09/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/10/#320-10-S99-1\" class=\"xref\">320-10-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-04/\" class=\"xref\">Accounting Standards Update No. 2018-04</a></td><td class=\"entry\">03/09/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/10/#320-10-S99-1\" class=\"xref\">320-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/10/#320-10-S99-2\" class=\"xref\">320-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/10/#320-10-S99-2\" class=\"xref\">320-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n320-10-S55-1 | Superseded | Accounting Standards Update No. 2018-04 | 03/09/2018 |\n320-1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcc13229523caef8a81f8c04ca577243d45d199879b1727343b9ed9576c41264","downloaded_from":"2026-09-09T23:35:15.231Z","last_downloaded_at":"2026-09-09T23:35:15.231Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480326","source_sha256":"3eff23a875470f3bb90c5b7f0655ac8fb5a4da863811c9d7eecd22c8c30478dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f8cf34d1946787e197f4e0740ec4ad24a45bc4cceaa34b3c2c4062b40d3f4fb","downloaded_from":"2026-09-09T23:35:15.231Z","last_downloaded_at":"2026-09-09T23:35:15.231Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480326","source_sha256":"3eff23a875470f3bb90c5b7f0655ac8fb5a4da863811c9d7eecd22c8c30478dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d2376d5ecbc059bc6ee3400fc9de3267b53b82cfd85d6a67b8ba5924727159","downloaded_from":"2026-09-09T23:35:15.231Z","last_downloaded_at":"2026-09-09T23:35:15.231Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480326","source_sha256":"3eff23a875470f3bb90c5b7f0655ac8fb5a4da863811c9d7eecd22c8c30478dd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03d2376d5ecbc059bc6ee3400fc9de3267b53b82cfd85d6a67b8ba5924727159","downloaded_from":"2026-09-09T23:35:15.231Z","last_downloaded_at":"2026-09-09T23:35:15.231Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480326","source_sha256":"3eff23a875470f3bb90c5b7f0655ac8fb5a4da863811c9d7eecd22c8c30478dd"}}