# ASC 326-20-S00: Financial Instruments—Credit Losses — Measured at Amortized Cost — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/326/20/#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): 2026-09-09T23:49:47.848Z to 2026-09-09T23:49:47.848Z Record version: sha256:bb4489e46a03d00a554c0542e5e3716f368584bf1b77761e754a3e639f81c306 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 326-20-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/326/20/#sec-00-status) SEC content: yes ##### [326-20-S00-1](https://asc.understandingaccounting.org/asc/326/20/#326-20-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:49:47.848Z to 2026-09-09T23:49:47.848Z Record version: sha256:dbe6163def9d84916cf3cab0cc6fd1b420860cc046d9f3b9c04a391bc97a21da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes that have been made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
326-20-S99-1AddedAccounting Standards Update No. 2020-0202/06/2020