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superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Asset…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f42d4bca5156c26bffc33d1748d31c0e9a68920f773bf35b9c8f2aa4d3b7b209","downloaded_from":"2026-09-10T01:44:41.124Z","last_downloaded_at":"2026-09-10T01:44:41.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482833","source_sha256":"ed40ca556e6b76f748196cdc06e1080ebe638b808a94d307b6c0c57c88664695"}},{"citation":"825-10-65-3","para":"65-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 8/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2018-03, <em class=\"ph i\">Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.</em></div></div>","snippet":"Paragraph superseded on 8/12/2020 after the end of the transition period stated in Accounting Standards Update No. 2018-03, Technical Corrections and Improvements to Financial Instruments—Overall (Subtopic 825-10): Recog…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6eb5db60068e1b202d105c2bc53bc1dc58d82deb4dbca2498c9c6c9b4cff689","downloaded_from":"2026-09-10T01:44:41.124Z","last_downloaded_at":"2026-09-10T01:44:41.124Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-01, <em class=\"ph i\">Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815</em>.</div></div>","snippet":"Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-01, Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 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