{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/10/#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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-10-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes that have been made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6569630-161641\"><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=\"/asc/323/10/#323-10-S55-1\" class=\"xref\">323-10-S55-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/323/10/#323-10-S99-1\" class=\"xref\">323-10-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/323/10/#323-10-S99-2\" class=\"xref\">323-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/323/10/#323-10-S99-3\" class=\"xref\">323-10-S99-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/323/10/#323-10-S99-4\" class=\"xref\">323-10-S99-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-09/\" class=\"xref\">Accounting Standards Update No. 2009-09</a></td><td class=\"entry\">09/17/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes that have been made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n323-10-S55-1 | Superseded | Accounting Standards Update No. 2010-04 | 01/…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b395bdb88baa36eea04f28fffa6d2d688ddde0d52943961858a87ccb1bafa7a4","downloaded_from":"2026-09-09T23:40:27.423Z","last_downloaded_at":"2026-09-09T23:40:27.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480638","source_sha256":"d41f24ee3305528cccc9e23547a9acb9174cdb99a03d3efda30b1f73d5e19977"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e67a4aa2e86ed24d458a5108c8776495ca0bd7919a98581f69e6f00ae22aaec2","downloaded_from":"2026-09-09T23:40:27.423Z","last_downloaded_at":"2026-09-09T23:40:27.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480638","source_sha256":"d41f24ee3305528cccc9e23547a9acb9174cdb99a03d3efda30b1f73d5e19977"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d87468e9c86c07f8c794ea347094196042e532808c0e400059e0ed569eddc671","downloaded_from":"2026-09-09T23:40:27.423Z","last_downloaded_at":"2026-09-09T23:40:27.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480638","source_sha256":"d41f24ee3305528cccc9e23547a9acb9174cdb99a03d3efda30b1f73d5e19977"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d87468e9c86c07f8c794ea347094196042e532808c0e400059e0ed569eddc671","downloaded_from":"2026-09-09T23:40:27.423Z","last_downloaded_at":"2026-09-09T23:40:27.423Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480638","source_sha256":"d41f24ee3305528cccc9e23547a9acb9174cdb99a03d3efda30b1f73d5e19977"}}