{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/20/#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":"325-20","subtopic_title":"Cost Method Investments","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-20-00-1","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=\"SL29646538-161567\"> <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\">Publicly Traded Company</strong> </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Superseded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> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/325/20/#325-20-05-1\" class=\"xref\">325-20-05-1 through 05-3</a></div> </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Superseded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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-15-1\" class=\"xref\">325-20-15-1</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Superseded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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-15-2\" class=\"xref\">325-20-15-2</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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-25-1\" class=\"xref\">325-20-25-1</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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-25-2\" class=\"xref\">325-20-25-2</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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-25-2\" class=\"xref\">325-20-25-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/325/20/#325-20-30-1\" class=\"xref\">325-20-30-1 through 30-6</a></div> </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> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/325/20/#325-20-35-1\" class=\"xref\">325-20-35-1 through 35-6</a></div> </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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-35-1A\" class=\"xref\">325-20-35-1A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-50-1\" class=\"xref\">325-20-50-1</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> <tr> <td class=\"entry\"> <a href=\"/asc/325/20/#325-20-60-1\" class=\"xref\">325-20-60-1</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| | | |\nPublicly Traded Company | Superseded | Accounting Standards Update No. 2016-01 | 01/05/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9e0d8684c87e0802a6b885ccf5ddffc37ad1fe9ddb3df18e1168d443456fcf4","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:27.068Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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