# ASC 340-940-00: Other Assets and Deferred Costs — Financial Services—Brokers and Dealers — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/340/940/#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): 2026-09-09T23:57:38.994Z to 2026-09-09T23:57:38.994Z Record version: sha256:8439597a48b1a6532b2618e9912b858562f9a19a36b1d2fc4cee39d10a4ad2e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 340-940-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/340/940/#00-status) SEC content: no ##### [340-940-00-1](https://asc.understandingaccounting.org/asc/340/940/#340-940-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:57:38.994Z to 2026-09-09T23:57:38.994Z Record version: sha256:3850f15a88b23e1c6ae11f1a4d067774bc7bc68147550de38472d907dcd12c27 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
ABC AgreementSupersededAccounting Standards Update No. 2016-1912/14/2016
940-340-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
940-340-35-1AmendedAccounting Standards Update No. 2016-0101/05/2016