# ASC 946-10-00: Financial Services—Investment Companies — Overall — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/946/10/#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): 2026-09-10T02:18:44.566Z to 2026-09-10T02:18:44.566Z Record version: sha256:ca798e65d24871d4bb0223cdf95f8d601cc5511b361406e3f5ac81505567784a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 946-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/946/10/#00-status) SEC content: no ##### [946-10-00-1](https://asc.understandingaccounting.org/asc/946/10/#946-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:18:44.566Z to 2026-09-10T02:18:44.566Z Record version: sha256:9b6ab39fff352eda941f8f055928e367bb405650e46540ec5804ecf2135866aa 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
12b-1SupersededAccounting Standards Update No. 2013-0806/07/2013
AffiliateAmendedMaintenance Update 2018-12 (PDF)09/10/2018
AffiliateAddedAccounting Standards Update No. 2013-0806/07/2013
Closed-End FundsSupersededAccounting Standards Update No. 2013-0806/07/2013
Contingent-Deferred Sales LoadSupersededAccounting Standards Update No. 2013-0806/07/2013
Front-End LoadAddedAccounting Standards Update No. 2014-0603/14/2014
Investment CompanySupersededAccounting Standards Update No. 2013-0806/07/2013
Net Asset Value per ShareAddedAccounting Standards Update No. 2013-0806/07/2013
ParentAddedAccounting Standards Update No. 2013-0806/07/2013
946-10-05-1AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-05-2 through 05-6SupersededAccounting Standards Update No. 2013-0806/07/2013
946-10-05-5AmendedAccounting Standards Update No. 2014-0603/14/2014
946-10-15-1 through 15-6
AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-15-7 through 15-9
AddedAccounting Standards Update No. 2013-0806/07/2013
946-10-25-1 through 25-3
AddedAccounting Standards Update No. 2013-0806/07/2013
946-10-50-1AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-50-2AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-50-3AddedAccounting Standards Update No. 2013-0806/07/2013
946-10-55-1 through 55-45
AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-55-46 through 55-71SupersededAccounting Standards Update No. 2013-0806/07/2013
946-10-65-1AmendedAccounting Standards Update No. 2013-0806/07/2013
946-10-65-2AddedAccounting Standards Update No. 2013-0806/07/2013