{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/940/#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":"720","topic_title":"Other Expenses","subtopic":"720-940","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":"720-940-00-1","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=\"SL51742369-203311\"><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=\"/glossary/b/#12b-1\" class=\"term\" title=\"Rule 12b-1 in Chapter 17 of the Code of Federal Regulations is one of the regulations implementing the Investment Company Act of 1940.\"><span>12b-1</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</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/720/940/#720-940-05-1\" class=\"xref\">940-720-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/940/#720-940-15-1\" class=\"xref\">940-720-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/940/#720-940-25-1\" class=\"xref\">940-720-25-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n12b-1 | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n940-720-0…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:924d164c6e94aea0e7509ec9f4778ac812a4da75186927617ebf7a197cf2b623","downloaded_from":"2026-09-10T01:10:51.348Z","last_downloaded_at":"2026-09-10T01:10:51.348Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477320","source_sha256":"cc4e3718b05d2dc56f65964b5e83222f2cd80677b99ebd80a7cc03e337a42f3a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6db3abaf84d75e0c30cd67f3e82eb7ee4e242fff3344f866e059ea865564a24","downloaded_from":"2026-09-10T01:10:51.348Z","last_downloaded_at":"2026-09-10T01:10:51.348Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477320","source_sha256":"cc4e3718b05d2dc56f65964b5e83222f2cd80677b99ebd80a7cc03e337a42f3a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f140ab8b7540976d5324c9d7747a9fd9d32f3866b429e253aed041796dd8671d","downloaded_from":"2026-09-10T01:10:51.348Z","last_downloaded_at":"2026-09-10T01:10:51.348Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477320","source_sha256":"cc4e3718b05d2dc56f65964b5e83222f2cd80677b99ebd80a7cc03e337a42f3a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f140ab8b7540976d5324c9d7747a9fd9d32f3866b429e253aed041796dd8671d","downloaded_from":"2026-09-10T01:10:51.348Z","last_downloaded_at":"2026-09-10T01:10:51.348Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477320","source_sha256":"cc4e3718b05d2dc56f65964b5e83222f2cd80677b99ebd80a7cc03e337a42f3a"}}