{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/10/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"946-10-S00-1","para":"S00-1","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=\"SL120434279-235227\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-S99-1\" class=\"xref\">946-10-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2021-06/\" class=\"xref\">Accounting Standards Update No. 2021-06</a> </td> <td class=\"entry\">08/09/2021</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/10/#946-10-S99-1\" class=\"xref\">946-10-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/10/#946-10-S99-3A\" class=\"xref\">946-10-S99-3A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2021-06/\" class=\"xref\">Accounting Standards Update No. 2021-06</a> </td> <td class=\"entry\">08/09/2021</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-10-S99-1 through S99-3 | Amended | Accounting Standards Update No. 2021-06 | 08/09/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1ba32c33ee8e5c46ced074023a4a3da14dcaaa396403b98bfd2786eaf743529","downloaded_from":"2026-09-10T02:19:10.768Z","last_downloaded_at":"2026-09-10T02:19:10.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480042","source_sha256":"1f40693412acce5b9e306f12543c2e131b391d05f7d3cda165d8ea2a4b97595f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64b4195184278cfbb1e77158efcc7bd93d1efaec290f96bf983ac819e1bcaa53","downloaded_from":"2026-09-10T02:19:10.768Z","last_downloaded_at":"2026-09-10T02:19:10.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480042","source_sha256":"1f40693412acce5b9e306f12543c2e131b391d05f7d3cda165d8ea2a4b97595f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:913365ec0379ad3247d855159922eff865a1f9272bd78b24696d7c6af4fdf109","downloaded_from":"2026-09-10T02:19:10.768Z","last_downloaded_at":"2026-09-10T02:19:10.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480042","source_sha256":"1f40693412acce5b9e306f12543c2e131b391d05f7d3cda165d8ea2a4b97595f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:913365ec0379ad3247d855159922eff865a1f9272bd78b24696d7c6af4fdf109","downloaded_from":"2026-09-10T02:19:10.768Z","last_downloaded_at":"2026-09-10T02:19:10.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480042","source_sha256":"1f40693412acce5b9e306f12543c2e131b391d05f7d3cda165d8ea2a4b97595f"}}