# ASC 940-10-00: Financial Services—Brokers and Dealers — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/940/10/#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): 2026-09-10T02:13:18.477Z to 2026-09-10T02:13:18.477Z

Record version: sha256:a48a08c815e2ac9ba7304fee3dad25326ee7cfe982835a51f296e49cef778821

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 940-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/940/10/#00-status)

SEC content: no

##### [940-10-00-1](https://asc.understandingaccounting.org/asc/940/10/#940-10-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:13:18.477Z to 2026-09-10T02:13:18.477Z

Record version: sha256:0401c56aeae71f1d77c80b135e75a1cd4c55f0f58fc5cbe86cf2941c09f13f45

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51792057-162345"><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/940/10/#940-10-05-1" class="xref">940-10-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>
