{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/974/#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":"323-974","subtopic_title":"Real Estate—Real Estate Investment Trusts","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-974-00-1","para":"00-1","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=\"SL76757789-162238\"><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/323/974/#323-974-25-1\" class=\"xref\">974-323-25-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n974-323-25-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8df941d5a16000ab7f1d63af6950ea2279c8013f1e326a83c9af00c76cff92ef","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d00af89a3f644482582bad89f59353454f841cb14c1bf2b0055ed5dabe2395","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e3a49b69d44fe4f1e6ad579f203c5926cce14a0408c1128abf1f754701ca86","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43e3a49b69d44fe4f1e6ad579f203c5926cce14a0408c1128abf1f754701ca86","downloaded_from":"2026-09-09T23:43:04.021Z","last_downloaded_at":"2026-09-09T23:43:04.021Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478677","source_sha256":"948fce433d21a70456d08d1e9f24b7fd29345f193fde4ef4d223166e45ae5eda"}}