{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/942/#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":"320-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-942-00-1","para":"00-1","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=\"SL76756943-161624\"><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/320/942/#320-942-35-1\" class=\"xref\">942-320-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-08/\" class=\"xref\">Accounting Standards Update No. 2017-08</a></td><td class=\"entry\">03/30/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-1\" class=\"xref\">942-320-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/320/942/#320-942-50-2\" class=\"xref\">942-320-50-2 through 50-4</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-2A\" class=\"xref\">942-320-50-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-3\" class=\"xref\">942-320-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-3\" class=\"xref\">942-320-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-3A\" class=\"xref\">942-320-50-3A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-03/\" class=\"xref\">Accounting Standards Update No. 2020-03</a></td><td class=\"entry\">03/09/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/942/#320-942-50-3A\" class=\"xref\">942-320-50-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-320-35-1 | Amended | Accounting Standards Update No. 2017-08 | 03/30/2017 |\n942-320-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:effc54d128899b6c9a7c550974c72ba17997b795e0b4a05569cffbc35ca8677f","downloaded_from":"2026-09-09T23:36:00.347Z","last_downloaded_at":"2026-09-09T23:36:00.347Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478549","source_sha256":"463cfd9d62441fce0ea377268a7cbd7ee6783f446da52d4c7499900a02cc2cef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a79f6b8d4246bc54979bfa36bc940c6c0f2d6694152672c5712133129207fa34","downloaded_from":"2026-09-09T23:36:00.347Z","last_downloaded_at":"2026-09-09T23:36:00.347Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478549","source_sha256":"463cfd9d62441fce0ea377268a7cbd7ee6783f446da52d4c7499900a02cc2cef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db6532188473f0215b0cf06cc89629cc8026bcc1fe97542c0ad5a44c9c1ffd5d","downloaded_from":"2026-09-09T23:36:00.347Z","last_downloaded_at":"2026-09-09T23:36:00.347Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478549","source_sha256":"463cfd9d62441fce0ea377268a7cbd7ee6783f446da52d4c7499900a02cc2cef"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db6532188473f0215b0cf06cc89629cc8026bcc1fe97542c0ad5a44c9c1ffd5d","downloaded_from":"2026-09-09T23:36:00.347Z","last_downloaded_at":"2026-09-09T23:36:00.347Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478549","source_sha256":"463cfd9d62441fce0ea377268a7cbd7ee6783f446da52d4c7499900a02cc2cef"}}