{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/10/#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":"946","topic_title":"Financial Services—Investment Companies","subtopic":"946-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"946-10-00-1","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=\"SL35746200-115762\"> <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\"> <strong class=\"ph b\">12b-1</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>Affiliate</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a> </td> <td class=\"entry\">09/10/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>Affiliate</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Closed-End Funds</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Contingent-Deferred Sales Load</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#front-end-load\" class=\"term\" title=\"A sales commission or charge payable at the time of purchase of mutual fund shares.\"><span>Front-End Load</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Investment Company</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#net-asset-value-per-share\" class=\"term\" title=\"Net asset value per share is the amount of net assets attributable to each share of capital stock (other than senior equity securities, that is, preferred stock) outstanding at the close of the period. It excludes the effects of assuming conversion of outstanding convertible securities, whether or not their conversion would have a diluting effect.\"><span>Net Asset Value per Share</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#parent\" class=\"term\" title=\"An entity that has a controlling financial interest in one or more subsidiaries. (Also, an entity that is the primary beneficiary of a variable interest entity.)\"><span>Parent</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</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/946/10/#946-10-05-1\" class=\"xref\">946-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-05-2\" class=\"xref\">946-10-05-2 through 05-6</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#05-overview-and-background\" class=\"xref\">946-10-05-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-15-1\" class=\"xref\">946-10-15-1 through 15-6</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-15-7\" class=\"xref\">946-10-15-7 through 15-9</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-25-1\" class=\"xref\">946-10-25-1 through 25-3</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-50-1\" class=\"xref\">946-10-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-50-2\" class=\"xref\">946-10-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-50-3\" class=\"xref\">946-10-50-3</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-55-1\" class=\"xref\">946-10-55-1 through 55-45</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-55-46\" class=\"xref\">946-10-55-46 through 55-71</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-65-1\" class=\"xref\">946-10-65-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-65-2\" class=\"xref\">946-10-65-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n12b-1 | Superseded | Accounting Standards Update No. 2013-08 | 06/07/2013 |\nAffiliate | 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