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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Donor-Imposed Restriction Added Accounting Standards Update No. 2016-14 08/18/2016
Net Assets without Donor Restrictions Added Accounting Standards Update No. 2016-14 08/18/2016
Performance Indicator Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-05-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-05-1 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-320-15-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-15-1 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-320-35-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-35-1 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-320-45-1 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-320-45-1 through 45-3
 Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-45-2 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-320-55-1 through 55-4
 Superseded Accounting Standards Update No. 2016-01 01/05/2016
954-320-55-4 Amended Accounting Standards Update No. 2016-14 08/18/2016
954-320-55-5 Added Accounting Standards Update No. 2016-14 08/18/2016
954-320-55-5 Superseded Accounting Standards Update No. 2016-14 08/18/2016
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Every paragraph in the subtopic — Sections 05, 15, 35, 45 and 55 — was superseded by Accounting Standards Update No. 2016-01. As a result the subtopic contains no operative guidance; health care entities look instead to Topic 320 as amended and to Topic 321 for equity securities.","key_points":["Every paragraph of this subtopic is marked 'superseded by Accounting Standards Update No. 2016-01,' including 320-954-05-1, 320-954-15-1, 320-954-35-1, 320-954-45-1 through 45-3, and 320-954-55-1 through 55-5.","Because Sections 05 (Overview and Background) and 15 (Scope) are superseded, the subtopic no longer establishes any scope for health care entities within Topic 320.","The superseded Section 35 (Subsequent Measurement) and Section 45 (Other Presentation Matters) paragraphs previously governed how health care entities measured and displayed investment gains and losses; that guidance is no longer effective.","The superseded Section 55 implementation guidance and illustrations (55-1 through 55-5) may not be applied.","Health care entities should apply the general debt securities guidance in Topic 320, and ASU 2016-01's equity securities model now codified in Topic 321, rather than this subtopic."],"categories":["Financial instruments","Industry-specific","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"This subtopic is a shell: ASU 2016-01 wiped out all of its content, so citing it as live authority is the classic mistake. If a question involves a health care entity's investments, go to Topic 320 (debt securities), Topic 321 (equity securities), and Topic 954 for the performance indicator.","related_topics":["320","321","954","954-320","825","958-320"],"key_concepts":["superseded guidance","debt securities","health care entities","performance indicator","industry-specific guidance","unrealized gains and losses","recognition and measurement of financial instruments"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04ead5075aaa74e22d32e2c56e4949537681382324cc01a03b7f908505d4e794","downloaded_from":"2026-09-09T23:37:24.372Z","last_downloaded_at":"2026-09-09T23:37:43.319Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"320-944","title":"Financial 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