{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/30/#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":"323-30","subtopic_title":"Partnerships, Joint Ventures, and Limited Liability Entities","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-30-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6785033-166039\"><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-S99-1\" class=\"xref\">323-30-S99-1</a></td><td class=\"entry\">Amended</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n323-30-S99-1 | Amended | Accounting Standards Update No. 2010-04 | 01/15/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c772d6976e4da17946824f074e8995239d7d0aaa7c2063812c93398b28fff102","downloaded_from":"2026-09-09T23:40:58.938Z","last_downloaded_at":"2026-09-09T23:40:58.938Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480568","source_sha256":"cd1be6017511ec84e8658c34e656cf62f5f49fac6974053c57c158fc185c28bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d5b263f221366c7e3668ff9ad0107c1ef26c146b275d9ee12e3c80129d3c1f","downloaded_from":"2026-09-09T23:40:58.938Z","last_downloaded_at":"2026-09-09T23:40:58.938Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480568","source_sha256":"cd1be6017511ec84e8658c34e656cf62f5f49fac6974053c57c158fc185c28bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e8f17d4ba7ebabed6965bdb444b250608f8a72d43fe74f6c0ea9f7f65726f5b","downloaded_from":"2026-09-09T23:40:58.938Z","last_downloaded_at":"2026-09-09T23:40:58.938Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480568","source_sha256":"cd1be6017511ec84e8658c34e656cf62f5f49fac6974053c57c158fc185c28bf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e8f17d4ba7ebabed6965bdb444b250608f8a72d43fe74f6c0ea9f7f65726f5b","downloaded_from":"2026-09-09T23:40:58.938Z","last_downloaded_at":"2026-09-09T23:40:58.938Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480568","source_sha256":"cd1be6017511ec84e8658c34e656cf62f5f49fac6974053c57c158fc185c28bf"}}