# ASC 325-946-00: Investments—Other — Financial Services—Investment Companies — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/946/#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): 2026-09-09T23:46:38.912Z to 2026-09-09T23:46:38.912Z Record version: sha256:b295538c0d3aea81a3b24308db31d7f8ec953963800ab67967eddab280449936 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-946-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/946/#00-status) SEC content: no ##### [325-946-00-1](https://asc.understandingaccounting.org/asc/325/946/#325-946-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:38.912Z to 2026-09-09T23:46:38.912Z Record version: sha256:706c0aaca98f3cef56facb4ceb3ca19aca1efb1bdc3815d82405b506cfa05bd0 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
Fair Value (2nd def.)AddedAccounting Standards Update No. 2013-0806/07/2013
946-325-05-1AddedAccounting Standards Update No. 2013-0806/07/2013
946-325-15-1AddedAccounting Standards Update No. 2013-0806/07/2013
946-325-30-1AddedAccounting Standards Update No. 2013-0806/07/2013
946-325-35-1AddedAccounting Standards Update No. 2013-0806/07/2013