# ASC 323-10-S00: Investments—Equity Method and Joint Ventures — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/323/10/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:40:27.423Z to 2026-09-09T23:40:27.423Z Record version: sha256:d87468e9c86c07f8c794ea347094196042e532808c0e400059e0ed569eddc671 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 323-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/323/10/#sec-00-status) SEC content: yes ##### [323-10-S00-1](https://asc.understandingaccounting.org/asc/323/10/#323-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:40:27.423Z to 2026-09-09T23:40:27.423Z Record version: sha256:b395bdb88baa36eea04f28fffa6d2d688ddde0d52943961858a87ccb1bafa7a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes that have been made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
323-10-S55-1SupersededAccounting Standards Update No. 2010-0401/15/2010
323-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
323-10-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012
323-10-S99-3SupersededAccounting Standards Update No. 2010-0401/15/2010
323-10-S99-4AmendedAccounting Standards Update No. 2009-0909/17/2009