{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#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":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-946-00-1","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=\"SL29649722-162131\"><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/320/946/#320-946-30-1\" class=\"xref\">946-320-30-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/946/#320-946-35-11\" class=\"xref\">946-320-35-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/320/946/#320-946-35-20\" class=\"xref\">946-320-35-20</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/320/946/#320-946-40-1\" class=\"xref\">946-320-40-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-320-30-1 | Added | Accounting Standards Update No. 2013-08 | 06/07/2013 |\n946-320-35…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9981a022235a9fd1a5d3b3577e32a7283a4ea393c9fd7c347a98ebda79b3f67d","downloaded_from":"2026-09-09T23:36:33.761Z","last_downloaded_at":"2026-09-09T23:36:33.761Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477335","source_sha256":"8c47de7acf54eb48926179199f1cfe4ddcf43620f386a3bf91a6265f6f8f6a2c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a2e7e8afb29014e316220c2951e020f202114bf477a18aa2d3c511122ec343","downloaded_from":"2026-09-09T23:36:33.761Z","last_downloaded_at":"2026-09-09T23:36:33.761Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477335","source_sha256":"8c47de7acf54eb48926179199f1cfe4ddcf43620f386a3bf91a6265f6f8f6a2c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1f506a6a2396c5f8032321abbb99a551a31086b00ea38c7e9a50b969199b8c","downloaded_from":"2026-09-09T23:36:33.761Z","last_downloaded_at":"2026-09-09T23:36:33.761Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477335","source_sha256":"8c47de7acf54eb48926179199f1cfe4ddcf43620f386a3bf91a6265f6f8f6a2c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd1f506a6a2396c5f8032321abbb99a551a31086b00ea38c7e9a50b969199b8c","downloaded_from":"2026-09-09T23:36:33.761Z","last_downloaded_at":"2026-09-09T23:36:33.761Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477335","source_sha256":"8c47de7acf54eb48926179199f1cfe4ddcf43620f386a3bf91a6265f6f8f6a2c"}}