# ASC 325-40-00: Investments—Other — Beneficial Interests in Securitized Financial Assets — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/40/#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): 2026-09-09T23:44:27.827Z to 2026-09-09T23:44:27.827Z Record version: sha256:25713605f76da2cde993f46589e474fd7a3d2eabc58daefbf00c9822afa4faa9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-40-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/40/#00-status) SEC content: no ##### [325-40-00-1](https://asc.understandingaccounting.org/asc/325/40/#325-40-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:44:27.827Z to 2026-09-09T23:44:27.827Z Record version: sha256:6f5b419b5487ea51d7e54b7a2984a5baed637ffb5289eaf3b656393046984ee3 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
Beneficial InterestsAmendedAccounting Standards Update No. 2009-1612/23/2009
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
325-40-05-1AmendedAccounting Standards Update No. 2009-1612/23/2009
325-40-15-2AmendedAccounting Standards Update No. 2009-1612/23/2009
325-40-15-3AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-15-4AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-15-5AmendedAccounting Standards Update No. 2012-0410/01/2012
325-40-15-6AmendedAccounting Standards Update No. 2016-0101/05/2016
325-40-25-2AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-25-2AmendedAccounting Standards Update No. 2016-0101/05/2016
325-40-30-1AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-30-1AAddedAccounting Standards Update No. 2016-1306/16/2016
325-40-30-2AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-30-4AmendedAccounting Standards Update No. 2009-1612/23/2009
325-40-35-1AmendedAccounting Standards Update No. 2025-1212/17/2025
325-40-35-2SupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-35-2AmendedAccounting Standards Update No. 2016-0101/05/2016
325-40-35-3AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-4 through 35-4B
AmendedAccounting Standards Update No. 2025-1212/17/2025
325-40-35-4AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-4A through 35-4C
AddedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-6AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-6AAddedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-7AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-8SupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-35-9AmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-10SupersededAccounting Standards Update No. 2025-1212/17/2025
325-40-35-10AmendedAccounting Standards Update No. 2009-1612/23/2009
325-40-35-10AAmendedAccounting Standards Update No. 2016-1306/16/2016
325-40-35-10BSupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-35-11SupersededAccounting Standards Update No. 2009-1612/23/2009
325-40-35-12SupersededAccounting Standards Update No. 2009-1612/23/2009
325-40-35-13SupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-35-14SupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-35-14AmendedAccounting Standards Update No. 2009-1612/23/2009
325-40-35-15SupersededAccounting Standards Update No. 2009-1612/23/2009
325-40-55-1SupersededAccounting Standards Update No. 2016-1306/16/2016
325-40-55-1AmendedAccounting Standards Update No. 2015-1006/12/2015
325-40-55-2 through 55-25SupersededAccounting Standards Update No. 2009-1612/23/2009