# ASC 325-940-S00: Investments—Other — Financial Services—Brokers and Dealers — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/940/#sec-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): 2026-09-09T23:45:42.825Z to 2026-09-09T23:45:42.825Z

Record version: sha256:51b3a61b6812447dc6e2beff57ab74116d01214d1b710606401cfb0097e71298

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 325-940-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/325/940/#sec-00-status)

SEC content: yes

##### [325-940-S00-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:45:42.825Z to 2026-09-09T23:45:42.825Z

Record version: sha256:0e8e7f7cbf801e5adafa5366537b6b848e234934d905705d1deeafff7303355c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6569703-165799"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2009-10/" class="xref">Accounting Standards Update No. 2009-10</a></td><td class="entry">09/18/2009</td></tr></tbody></table>
