# ASC 320-946-00: Investments—Debt Securities — Financial Services—Investment Companies — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#00-status)

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## ASC 320-946-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/320/946/#00-status)

SEC content: no

##### [320-946-00-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649722-162131"><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/320/946/#320-946-30-1" class="xref">946-320-30-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="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/320/946/#320-946-40-1" class="xref">946-320-40-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr></tbody></table>