{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Valuation of Securities","paragraphs":[{"citation":"320-946-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_126B12E5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-12\" class=\"xref\">946-320-S99-12</a>, CFRR 404.03.b., for Commission guidance on determining \"value.\" </span></span></div></div>","snippet":"See paragraph 946-320-S99-12, CFRR 404.03.b., for Commission guidance on determining \"value.\"","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f42e7ef4c595dcce1711c077a330fb08b7684b4b798a6564b72a87da5d6cbf6","downloaded_from":"2026-09-09T23:37:12.996Z","last_downloaded_at":"2026-09-09T23:37:12.996Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477696","source_sha256":"76308ccad72b1356eb04ddb6b5625a59a569d7da0c00376d6268fc78c03f98d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52f7592d6480fae9960f2f7a9efa4c03a3c46bf1d02ac35538e9cf86d78c7d21","downloaded_from":"2026-09-09T23:37:12.996Z","last_downloaded_at":"2026-09-09T23:37:12.996Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477696","source_sha256":"76308ccad72b1356eb04ddb6b5625a59a569d7da0c00376d6268fc78c03f98d0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0f0df7bfd2716926e0b46a7e5bdce42470f8847ae479d76b6832c042e1f3d61","downloaded_from":"2026-09-09T23:37:12.996Z","last_downloaded_at":"2026-09-09T23:37:12.996Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477696","source_sha256":"76308ccad72b1356eb04ddb6b5625a59a569d7da0c00376d6268fc78c03f98d0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0f0df7bfd2716926e0b46a7e5bdce42470f8847ae479d76b6832c042e1f3d61","downloaded_from":"2026-09-09T23:37:12.996Z","last_downloaded_at":"2026-09-09T23:37:12.996Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477696","source_sha256":"76308ccad72b1356eb04ddb6b5625a59a569d7da0c00376d6268fc78c03f98d0"}}