{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/20/#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":"946-20","subtopic_title":"Investment Company Activities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"946-20-00-1","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=\"SL35746284-161719\"> <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=\"/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\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/20/#946-20-05-1\" class=\"xref\">946-20-05-1</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/946/20/#946-20-05-1A\" class=\"xref\">946-20-05-1A through 05-1E</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/946/20/#946-20-05-1D\" class=\"xref\">946-20-05-1D</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\"> <a href=\"/asc/946/20/#946-20-25-1\" class=\"xref\">946-20-25-1</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/946/20/#946-20-25-4\" class=\"xref\">946-20-25-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2024-02/\" class=\"xref\">Accounting Standards Update No. 2024-02</a> </td> <td class=\"entry\">03/29/2024</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/20/#946-20-50-1\" class=\"xref\">946-20-50-1</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/946/20/#946-20-50-11\" class=\"xref\">946-20-50-11</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a> </td> <td class=\"entry\">10/09/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/946/20/#946-20-50-15\" class=\"xref\">946-20-50-15</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=\"/asc/946/20/#946-20-50-16\" class=\"xref\">946-20-50-16</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| | | |\nFront-End Load | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |\n| | | |\n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eee901ec7db000efd0183d12cf29f0a013fda7a6fdd42682ce33c3a77aac6104","downloaded_from":"2026-09-10T02:19:28.974Z","last_downloaded_at":"2026-09-10T02:19:28.974Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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