{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/940/10/#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":"940","topic_title":"Financial Services—Brokers and Dealers","subtopic":"940-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"940-10-00-1","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=\"SL51792057-162345\"><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=\"/asc/940/10/#940-10-05-1\" class=\"xref\">940-10-05-1</a></td><td class=\"entry\">Amended</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| | | |\n940-10-05-1 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0401c56aeae71f1d77c80b135e75a1cd4c55f0f58fc5cbe86cf2941c09f13f45","downloaded_from":"2026-09-10T02:13:18.477Z","last_downloaded_at":"2026-09-10T02:13:18.477Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481673","source_sha256":"7805312f2f91a6a14d4f3675ad59321bf79877649ccac0e13325208a442323c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e992494c13afb204c626f07f6ccff0da9c42f432e55e2c2db772d67f3d88af","downloaded_from":"2026-09-10T02:13:18.477Z","last_downloaded_at":"2026-09-10T02:13:18.477Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481673","source_sha256":"7805312f2f91a6a14d4f3675ad59321bf79877649ccac0e13325208a442323c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a48a08c815e2ac9ba7304fee3dad25326ee7cfe982835a51f296e49cef778821","downloaded_from":"2026-09-10T02:13:18.477Z","last_downloaded_at":"2026-09-10T02:13:18.477Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481673","source_sha256":"7805312f2f91a6a14d4f3675ad59321bf79877649ccac0e13325208a442323c4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a48a08c815e2ac9ba7304fee3dad25326ee7cfe982835a51f296e49cef778821","downloaded_from":"2026-09-10T02:13:18.477Z","last_downloaded_at":"2026-09-10T02:13:18.477Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481673","source_sha256":"7805312f2f91a6a14d4f3675ad59321bf79877649ccac0e13325208a442323c4"}}