# ASC 325-20-00: Investments—Other — Cost Method Investments — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/20/#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): 2026-09-09T23:43:27.068Z to 2026-09-09T23:43:27.068Z Record version: sha256:b5e2adb8d9230b78e540862c387333ef36cc9e0c605d254d0c9179957a8f9bcc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/20/#00-status) SEC content: no ##### [325-20-00-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:27.068Z to 2026-09-09T23:43:27.068Z Record version: sha256:e9e0d8684c87e0802a6b885ccf5ddffc37ad1fe9ddb3df18e1168d443456fcf4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Publicly Traded CompanySupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-05-1 through 05-3
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-15-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-15-2SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-2SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-2AmendedAccounting Standards Update No. 2012-0410/01/2012
325-20-30-1 through 30-6
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-35-1 through 35-6
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-35-1AAmendedAccounting Standards Update No. 2012-0410/01/2012
325-20-50-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-60-1SupersededAccounting Standards Update No. 2016-0101/05/2016