# ASC 320-942-00: Investments—Debt Securities — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/942/#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): 2026-09-09T23:36:00.347Z to 2026-09-09T23:36:00.347Z

Record version: sha256:db6532188473f0215b0cf06cc89629cc8026bcc1fe97542c0ad5a44c9c1ffd5d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 320-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/320/942/#00-status)

SEC content: no

##### [320-942-00-1](https://asc.understandingaccounting.org/asc/320/942/#320-942-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:36:00.347Z to 2026-09-09T23:36:00.347Z

Record version: sha256:effc54d128899b6c9a7c550974c72ba17997b795e0b4a05569cffbc35ca8677f

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="SL76756943-161624"><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/320/942/#320-942-35-1" class="xref">942-320-35-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2019-04/" class="xref">Accounting Standards Update No. 2019-04</a></td><td class="entry">04/25/2019</td></tr></tbody></table>