{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-946-S00-1","para":"S00-1","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=\"SL6105147-162325\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/320/946/#320-946-S99-1\" class=\"xref\">946-320-S99-1 through S99-9</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/320/946/#320-946-S99-5A\" class=\"xref\">946-320-S99-5A through S99-5D</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/320/946/#320-946-S99-15\" class=\"xref\">946-320-S99-15</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-22/\" class=\"xref\">Accounting Standards Update No. 2010-22</a> </td> <td class=\"entry\">08/19/2010</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-S99-1 through S99-9 | Amended | Accounting Standards Update No. 2019-07 | 07/26/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15be8db895d69868d1c60e12cf19be30ea81232d0ec56374012e78ab45ffc383","downloaded_from":"2026-09-09T23:36:57.062Z","last_downloaded_at":"2026-09-09T23:36:57.062Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478621","source_sha256":"adc19ad1ab9d34dc25925ea6d0f28acc53226d637722018b79931a56cf113646"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acb37439264f998b951daab98c4ccc3f4e29974d8f73bf09c0b1494a4f45a31e","downloaded_from":"2026-09-09T23:36:57.062Z","last_downloaded_at":"2026-09-09T23:36:57.062Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478621","source_sha256":"adc19ad1ab9d34dc25925ea6d0f28acc53226d637722018b79931a56cf113646"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1996bfcb29d927192f0924ba5b8b391bc7d535615d5bf9201861f722188414c2","downloaded_from":"2026-09-09T23:36:57.062Z","last_downloaded_at":"2026-09-09T23:36:57.062Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478621","source_sha256":"adc19ad1ab9d34dc25925ea6d0f28acc53226d637722018b79931a56cf113646"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1996bfcb29d927192f0924ba5b8b391bc7d535615d5bf9201861f722188414c2","downloaded_from":"2026-09-09T23:36:57.062Z","last_downloaded_at":"2026-09-09T23:36:57.062Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478621","source_sha256":"adc19ad1ab9d34dc25925ea6d0f28acc53226d637722018b79931a56cf113646"}}