{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/948/#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":"720-948","subtopic_title":"Financial Services—Mortgage Banking","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-948-00-1","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=\"SL109133715-218511\"> <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/p/#permanent-investor\" class=\"term\" title=\"An entity that invests in mortgage loans for its own account, for example, an insurance entity, commercial or mutual savings bank, savings and loan association, pension plan, real estate investment trust, or Federal National Mortgage Association (FNMA).\"><span>Permanent Investor</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</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/720/948/#720-948-25-1\" class=\"xref\">948-720-25-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nPermanent Investor | Added | Maintenance Update 2017-06 | 04/07/2017 |\n| | | |\n948-720-2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7abf0230c9f62183d847384df4e60a7987a12f40183c207d46f00168b7ac7ec7","downloaded_from":"2026-09-10T01:11:56.550Z","last_downloaded_at":"2026-09-10T01:11:56.550Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478180","source_sha256":"931bd2d367ac43946cfc071606962c61cc2bcb5334d1b4c5c13149b441550766"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c07c616122d47dfdf31d90b56869573c720fe62a6a37d1fd9425075d36b38b59","downloaded_from":"2026-09-10T01:11:56.550Z","last_downloaded_at":"2026-09-10T01:11:56.550Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478180","source_sha256":"931bd2d367ac43946cfc071606962c61cc2bcb5334d1b4c5c13149b441550766"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e10e4333bd8eb2067aff07d98e5c16eaad65d2a00bcff98399cf9bc0a5f012d","downloaded_from":"2026-09-10T01:11:56.550Z","last_downloaded_at":"2026-09-10T01:11:56.550Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478180","source_sha256":"931bd2d367ac43946cfc071606962c61cc2bcb5334d1b4c5c13149b441550766"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e10e4333bd8eb2067aff07d98e5c16eaad65d2a00bcff98399cf9bc0a5f012d","downloaded_from":"2026-09-10T01:11:56.550Z","last_downloaded_at":"2026-09-10T01:11:56.550Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478180","source_sha256":"931bd2d367ac43946cfc071606962c61cc2bcb5334d1b4c5c13149b441550766"}}