# ASC 820-940-00: Fair Value Measurement — Financial Services—Brokers and Dealers — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/820/940/#00-status)

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## ASC 820-940-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/820/940/#00-status)

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##### [820-940-00-1](https://asc.understandingaccounting.org/asc/820/940/#820-940-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649367-172653"><tbody><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="https://asc.understandingaccounting.org/asc/820/940/#820-940-30-1" class="xref">940-820-30-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2026-03/" class="xref">Accounting Standards Update No. 2026-03</a></td><td class="entry">09/09/2026</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/820/940/#820-940-30-1" class="xref">940-820-30-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-03/" class="xref">Accounting Standards Update No. 2022-03</a></td><td class="entry">06/30/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/820/940/#820-940-30-1" class="xref">940-820-30-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/820/940/#820-940-50-1" class="xref">940-820-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr></tbody></table>