# ASC 320-954-00: Investments—Debt Securities — Health Care Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/954/#00-status)

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## ASC 320-954-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/320/954/#00-status)

SEC content: no

##### [320-954-00-1](https://asc.understandingaccounting.org/asc/320/954/#320-954-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649885-165478"><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"><strong class="ph b">Donor-Imposed Restriction</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Net Assets without Donor Restrictions</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Performance Indicator</strong></td><td class="entry">Superseded</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"></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/320/954/#320-954-05-1" class="xref">954-320-05-1</a></td><td class="entry">Superseded</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/320/954/#320-954-05-1" class="xref">954-320-05-1</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/320/954/#320-954-15-1" class="xref">954-320-15-1</a></td><td class="entry">Superseded</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/320/954/#320-954-15-1" class="xref">954-320-15-1</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/320/954/#320-954-35-1" class="xref">954-320-35-1</a></td><td class="entry">Superseded</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/320/954/#320-954-35-1" class="xref">954-320-35-1</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/320/954/#320-954-45-1" class="xref">954-320-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/320/954/#320-954-45-1" class="xref">954-320-45-1 through 45-3</a></div></td><td class="entry">Superseded</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/320/954/#320-954-45-2" class="xref">954-320-45-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/320/954/#320-954-55-1" class="xref">954-320-55-1 through 55-4</a></div></td><td class="entry">Superseded</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/320/954/#320-954-55-4" class="xref">954-320-55-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/954/#320-954-55-5" class="xref">954-320-55-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/954/#320-954-55-5" class="xref">954-320-55-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr></tbody></table>