{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/940/#sec-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":"325-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-940-S00-1","para":"S00-1","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=\"SL6569703-165799\"><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/325/940/#325-940-S35-1\" class=\"xref\">940-325-S35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-10/\" class=\"xref\">Accounting Standards Update No. 2009-10</a></td><td class=\"entry\">09/18/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/940/#325-940-S99-1\" class=\"xref\">940-325-S99-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2009-10/\" class=\"xref\">Accounting Standards Update No. 2009-10</a></td><td class=\"entry\">09/18/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n940-325-S35-1 | Added | Accounting Standards Update No. 2009-10 | 09/18/2009 |\n940-325-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e8e7f7cbf801e5adafa5366537b6b848e234934d905705d1deeafff7303355c","downloaded_from":"2026-09-09T23:45:42.825Z","last_downloaded_at":"2026-09-09T23:45:42.825Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479267","source_sha256":"7867405feac360b6f2cc7e58d8f4220b96bd20fe5c548c646ab2b9565438f4c9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8354bac31432e979f1fed60eab552582dc4617dfe38eed73100780ad16e78cb9","downloaded_from":"2026-09-09T23:45:42.825Z","last_downloaded_at":"2026-09-09T23:45:42.825Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479267","source_sha256":"7867405feac360b6f2cc7e58d8f4220b96bd20fe5c548c646ab2b9565438f4c9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51b3a61b6812447dc6e2beff57ab74116d01214d1b710606401cfb0097e71298","downloaded_from":"2026-09-09T23:45:42.825Z","last_downloaded_at":"2026-09-09T23:45:42.825Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479267","source_sha256":"7867405feac360b6f2cc7e58d8f4220b96bd20fe5c548c646ab2b9565438f4c9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51b3a61b6812447dc6e2beff57ab74116d01214d1b710606401cfb0097e71298","downloaded_from":"2026-09-09T23:45:42.825Z","last_downloaded_at":"2026-09-09T23:45:42.825Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479267","source_sha256":"7867405feac360b6f2cc7e58d8f4220b96bd20fe5c548c646ab2b9565438f4c9"}}