{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/10/#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":"325","topic_title":"Investments—Other","subtopic":"325-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-10-00-1","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=\"SL75879331-209874\"><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/325/10/#325-10-05-1\" class=\"xref\">325-10-05-1</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><tr><td class=\"entry\"><a href=\"/asc/325/10/#325-10-05-2\" class=\"xref\">325-10-05-2</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/325/10/#325-10-60-1\" class=\"xref\">325-10-60-1</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Superseded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| | | |\n325-10-05-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |\n325-10-05…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d627bad8299ad891c8c4dcdb88f6730b14f94b77d1c7f2a8897b3a1b4cdd13ba","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f670f81fa093144140ea893bdaa7029504930de516251773a8f926f5255bbcd8","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab09af34fc586de10914ff9b1364540bc9e5ac098f4b32e505a3285d9996f5d","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab09af34fc586de10914ff9b1364540bc9e5ac098f4b32e505a3285d9996f5d","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:19.294Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481424","source_sha256":"4fbcc055a83fd4f2e7be0b9df5c839cb3cd9fbac6215e2a6826b3d9f060bea64"}}