{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/944/#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":"210","topic_title":"Balance Sheet","subtopic":"210-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-944-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=\"SL6882739-166447\"><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=\"/asc/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a></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/210/944/#210-944-S99-1\" class=\"xref\">944-210-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a></td><td class=\"entry\">08/02/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-210-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |\n944-210…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12caab8b951e4606cc763fcd5b07b579957d4d9a7d266388682a94478068f262","downloaded_from":"2026-09-09T23:01:11.087Z","last_downloaded_at":"2026-09-09T23:01:11.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478176","source_sha256":"0899640c4d4d51a3042aeaddf21202f7619a2cb08a8fb4656128589de90e45ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f6825f7dd836bd54f18504370d103b748c59ca70c2ccfdeb80e4b96c2f786ca","downloaded_from":"2026-09-09T23:01:11.087Z","last_downloaded_at":"2026-09-09T23:01:11.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478176","source_sha256":"0899640c4d4d51a3042aeaddf21202f7619a2cb08a8fb4656128589de90e45ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e5060a961713ab9d524b99f11b71f4e1ecb6271fb4c89aa9bf650fe510195a9","downloaded_from":"2026-09-09T23:01:11.087Z","last_downloaded_at":"2026-09-09T23:01:11.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478176","source_sha256":"0899640c4d4d51a3042aeaddf21202f7619a2cb08a8fb4656128589de90e45ff"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e5060a961713ab9d524b99f11b71f4e1ecb6271fb4c89aa9bf650fe510195a9","downloaded_from":"2026-09-09T23:01:11.087Z","last_downloaded_at":"2026-09-09T23:01:11.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478176","source_sha256":"0899640c4d4d51a3042aeaddf21202f7619a2cb08a8fb4656128589de90e45ff"}}