# ASC 325-942-00: Investments—Other — Financial Services—Depository and Lending — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/942/#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): 2026-09-09T23:45:52.117Z to 2026-09-09T23:45:52.117Z Record version: sha256:e9dae6ad9e2571f5230a2012223fbd7b6ca33b10d2722e51a51fe7949a7efcf9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-942-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/942/#00-status) SEC content: no ##### [325-942-00-1](https://asc.understandingaccounting.org/asc/325/942/#325-942-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:45:52.117Z to 2026-09-09T23:45:52.117Z Record version: sha256:75373686e5b0743feb0e1a5e0c1f3bad45e1e562f8efc0b443c0920417a5759a 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
942-325-05-1AmendedAccounting Standards Update No. 2016-0101/05/2016
942-325-05-2AmendedAccounting Standards Update No. 2016-0101/05/2016
942-325-05-2AmendedAccounting Standards Update No. 2012-0410/01/2012
942-325-25-4AddedAccounting Standards Update No. 2016-0101/05/2016
942-325-30-1AddedAccounting Standards Update No. 2016-0101/05/2016
942-325-35-1AmendedAccounting Standards Update No. 2016-0101/05/2016
942-325-35-5AddedAccounting Standards Update No. 2016-0101/05/2016
942-325-45-1AmendedAccounting Standards Update No. 2016-0101/05/2016