{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/326/20/#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":"326","topic_title":"Financial Instruments—Credit Losses","subtopic":"326-20","subtopic_title":"Measured at Amortized Cost","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"326-20-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes that have been made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL122037377-237806\"><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/326/20/#326-20-S99-1\" class=\"xref\">326-20-S99-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-02/\" class=\"xref\">Accounting Standards Update No. 2020-02</a></td><td class=\"entry\">02/06/2020</td></tr></table></div></div>","snippet":"The following table identifies the changes that have been made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n326-20-S99-1 | Added | Accounting Standards Update No. 2020-02 | 02/06/20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe6163def9d84916cf3cab0cc6fd1b420860cc046d9f3b9c04a391bc97a21da","downloaded_from":"2026-09-09T23:49:47.848Z","last_downloaded_at":"2026-09-09T23:49:47.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483554","source_sha256":"9fc9ae87002217e38923ab4231059f360bd8354dbaaa7aac956269c9e9e6ca15"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8496f66d690fb37308db32d564dbe215047ac322fdaf89532aa277738a6a2764","downloaded_from":"2026-09-09T23:49:47.848Z","last_downloaded_at":"2026-09-09T23:49:47.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483554","source_sha256":"9fc9ae87002217e38923ab4231059f360bd8354dbaaa7aac956269c9e9e6ca15"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb4489e46a03d00a554c0542e5e3716f368584bf1b77761e754a3e639f81c306","downloaded_from":"2026-09-09T23:49:47.848Z","last_downloaded_at":"2026-09-09T23:49:47.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483554","source_sha256":"9fc9ae87002217e38923ab4231059f360bd8354dbaaa7aac956269c9e9e6ca15"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb4489e46a03d00a554c0542e5e3716f368584bf1b77761e754a3e639f81c306","downloaded_from":"2026-09-09T23:49:47.848Z","last_downloaded_at":"2026-09-09T23:49:47.848Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483554","source_sha256":"9fc9ae87002217e38923ab4231059f360bd8354dbaaa7aac956269c9e9e6ca15"}}