# ASC 830-946-00: Foreign Currency Matters — Financial Services—Investment Companies — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/830/946/#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): 2026-09-10T01:47:48.746Z to 2026-09-10T01:47:48.746Z Record version: sha256:186c64721f4193d2ee257ff6dcf4344a153a4011fe1d255dcfa557f98065e741 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 830-946-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/830/946/#00-status) SEC content: no ##### [830-946-00-1](https://asc.understandingaccounting.org/asc/830/946/#830-946-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:47:48.746Z to 2026-09-10T01:47:48.746Z Record version: sha256:b26f51f0f8368ea58aa3778bc7403861d6c8c5cc73b177f4d56a4a0caf252572 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
Spot RateAddedAccounting Standards Update No. 2014-0603/14/2014
946-830-05-2AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-45-4AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-45-7AmendedAccounting Standards Update No. 2014-0603/14/2014
946-830-45-10AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-45-13 through 45-17
AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-45-19AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-45-20AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-50-2AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-55-4AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-55-7AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-55-8AmendedAccounting Standards Update No. 2012-0410/01/2012
946-830-55-13AmendedAccounting Standards Update No. 2012-0410/01/2012