{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/946/#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":"325-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-00-1","para":"00-1","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=\"SL35746417-199468\"><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=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</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/325/946/#325-946-05-1\" class=\"xref\">946-325-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-15-1\" class=\"xref\">946-325-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-30-1\" class=\"xref\">946-325-30-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-35-1\" class=\"xref\">946-325-35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (2nd def.) | Added | Accounting Standards Update No. 2013-08 | 06/07/2013 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