# ASC 320-10-S00: Investments—Debt Securities — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/320/10/#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): 2026-09-09T23:35:15.231Z to 2026-09-09T23:35:15.231Z Record version: sha256:03d2376d5ecbc059bc6ee3400fc9de3267b53b82cfd85d6a67b8ba5924727159 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 320-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/320/10/#sec-00-status) SEC content: yes ##### [320-10-S00-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:35:15.231Z to 2026-09-09T23:35:15.231Z Record version: sha256:dcc13229523caef8a81f8c04ca577243d45d199879b1727343b9ed9576c41264 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
320-10-S55-1SupersededAccounting Standards Update No. 2018-0403/09/2018
320-10-S99-1SupersededAccounting Standards Update No. 2018-0403/09/2018
320-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
320-10-S99-2AmendedAccounting Standards Update No. 2015-1006/12/2015
320-10-S99-2AmendedAccounting Standards Update No. 2010-0401/15/2010