# ASC 946-20-00: Financial Services—Investment Companies — Investment Company Activities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/946/20/#00-status)

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## ASC 946-20-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/946/20/#00-status)

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##### [946-20-00-1](https://asc.understandingaccounting.org/asc/946/20/#946-20-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL35746284-161719"><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/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2013-08/" class="xref">Accounting Standards Update No. 2013-08</a></td><td class="entry">06/07/2013</td></tr></tbody></table>