{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/30/#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":"323-30","subtopic_title":"Partnerships, Joint Ventures, and Limited Liability Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-30-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic. <table class=\"asc-table\" id=\"SL75879257-161437\"><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/323/30/#323-30-35-3\" class=\"xref\">323-30-35-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/323/30/#323-30-35-4\" class=\"xref\">323-30-35-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/323/30/#323-30-60-2\" class=\"xref\">323-30-60-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n323-30-35-3 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |\n323-30-35…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5a07db22ca44db1f8edcc105bfcb5160775ee642773767072fe5ae9a8dd95dc","downloaded_from":"2026-09-09T23:40:40.753Z","last_downloaded_at":"2026-09-09T23:40:40.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481548","source_sha256":"d4b184bbfe7df9b5320ad90b3fee0706a80479d4f25d898d70366ae1badc7da2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc8725c6c7c87c904f427787235ff502e93888379d459faf13484ff6092b41c6","downloaded_from":"2026-09-09T23:40:40.753Z","last_downloaded_at":"2026-09-09T23:40:40.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481548","source_sha256":"d4b184bbfe7df9b5320ad90b3fee0706a80479d4f25d898d70366ae1badc7da2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f6220039fe45a5d6a836aa06f93bca7c759bc77840ace7a0d3fb310620f650b","downloaded_from":"2026-09-09T23:40:40.753Z","last_downloaded_at":"2026-09-09T23:40:40.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481548","source_sha256":"d4b184bbfe7df9b5320ad90b3fee0706a80479d4f25d898d70366ae1badc7da2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f6220039fe45a5d6a836aa06f93bca7c759bc77840ace7a0d3fb310620f650b","downloaded_from":"2026-09-09T23:40:40.753Z","last_downloaded_at":"2026-09-09T23:40:40.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481548","source_sha256":"d4b184bbfe7df9b5320ad90b3fee0706a80479d4f25d898d70366ae1badc7da2"}}