# ASC 323-946-00: Investments—Equity Method and Joint Ventures — Financial Services—Investment Companies — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/946/#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): 2026-09-09T23:42:12.104Z to 2026-09-09T23:42:12.104Z

Record version: sha256:f257828f3a7b7b4cc119537c7d43543d71a65a6718efeec2eb3914a64999ff4e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 323-946-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/323/946/#00-status)

SEC content: no

##### [323-946-00-1](https://asc.understandingaccounting.org/asc/323/946/#323-946-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:42:12.104Z to 2026-09-09T23:42:12.104Z

Record version: sha256:6bf98c0f581caad1134296018237de9487f6c34521f1f7d58c3497deb514706d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL35746270-162132"><tbody><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"><strong class="ph b">Investment Company</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><strong class="ph b">Related Parties</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><strong class="ph b">Underlying</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</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="https://asc.understandingaccounting.org/asc/323/946/#323-946-05-1" class="xref">946-323-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-15-1" class="xref">946-323-15-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-15-2" class="xref">946-323-15-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-45-1" class="xref">946-323-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-45-2" class="xref">946-323-45-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-45-3" class="xref">946-323-45-3 through 45-18</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-50-1" class="xref">946-323-50-1 through 50-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/946/#323-946-55-1" class="xref">946-323-55-1 through 55-9</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr></tbody></table>