{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/940/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-940-00-1","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=\"SL76756932-162346\"><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\"><strong class=\"ph b\">ABC Agreement</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</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/340/940/#340-940-25-2\" class=\"xref\">940-340-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/340/940/#340-940-35-1\" class=\"xref\">940-340-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nABC Agreement | Superseded | Accounting Standards Update No. 2016-19 | 12/14/2016 |\n| | …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3850f15a88b23e1c6ae11f1a4d067774bc7bc68147550de38472d907dcd12c27","downloaded_from":"2026-09-09T23:57:38.994Z","last_downloaded_at":"2026-09-09T23:57:38.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478197","source_sha256":"d46dbd2a09633df2f51a1424dbbdf91fe5dc50624d2ba5c0f41a2fbeba37c843"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f69ec78c05d1a0029ae4d5c6cedc4c7e7cfdac2d83f4fbd75522b148934bbf34","downloaded_from":"2026-09-09T23:57:38.994Z","last_downloaded_at":"2026-09-09T23:57:38.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478197","source_sha256":"d46dbd2a09633df2f51a1424dbbdf91fe5dc50624d2ba5c0f41a2fbeba37c843"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8439597a48b1a6532b2618e9912b858562f9a19a36b1d2fc4cee39d10a4ad2e2","downloaded_from":"2026-09-09T23:57:38.994Z","last_downloaded_at":"2026-09-09T23:57:38.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478197","source_sha256":"d46dbd2a09633df2f51a1424dbbdf91fe5dc50624d2ba5c0f41a2fbeba37c843"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8439597a48b1a6532b2618e9912b858562f9a19a36b1d2fc4cee39d10a4ad2e2","downloaded_from":"2026-09-09T23:57:38.994Z","last_downloaded_at":"2026-09-09T23:57:38.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478197","source_sha256":"d46dbd2a09633df2f51a1424dbbdf91fe5dc50624d2ba5c0f41a2fbeba37c843"}}