# ASC 225-944: Income Statement — Financial Services—Insurance Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/944/) 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): 2026-09-09T23:09:52.100Z to 2026-09-09T23:10:01.750Z Record version: sha256:5964371eff6891a47864bb6e7f44756284e11452666557b4e1a14b0a135fc031 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944: Income Statement — Financial Services—Insurance Source downloaded (UTC): 2026-09-09T23:09:52.100Z to 2026-09-09T23:09:52.100Z Record version: sha256:0fcb42ae7376743acf2985a060b9bddf221c68a4cd98a59a5e18ac28c796215b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-00-status) SEC content: yes ##### [225-944-S00-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:52.100Z to 2026-09-09T23:09:52.100Z Record version: sha256:9463dd5a74e5356d5f837d16254e4248ba39a34f775be1baf6749d80cbc18e84 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

944-225-S45-1	Superseded	Maintenance Update 2017-19 (PDF)	11/15/2017
944-225-S50-1 through S50-5	Superseded	Maintenance Update 2017-19 (PDF)	11/15/2017
944-225-S99-1	Superseded	Maintenance Update 2017-19 (PDF)	11/15/2017
944-225-S99-1	Amended	Accounting Standards Update No. 2010-21	08/02/2010

Source downloaded (UTC): 2026-09-09T23:09:55.988Z to 2026-09-09T23:09:55.988Z Record version: sha256:09c39c8e01c33f4b719b17ca0b177090fcea8af28611690eb0fda1bea38d540f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-45-other-presentation-matters) SEC content: yes ##### [225-944-S45-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:55.988Z to 2026-09-09T23:09:55.988Z Record version: sha256:a195d6cb063fd60ab89f7ef91205dfb36f38f83e8edd95f33c699ba4d702cea6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:6f8c11e751f72baaabcae09d2ff6ec8ac5009ac3179ea81d38842cc3c943c57c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-50-disclosure) SEC content: yes ##### [225-944-S50-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:238fdc0d4d06e4757903f77f546e68c30ccbba65243b5a4649b05a0524717af9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-2](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:adae6b5e04dbf9702a247bd090132972e7c9e57ffc784aeba990a0fe1fe7ed6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-3](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:0043d8bb8e30935bd1e1ef4acbfd8dc6c4b6d3ae3a6fa775fb22db766493d9d7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-4](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:731e93ef86d724187b307cbc51fb2ca739c38a3e0786c9a4db91c81974af506f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-5](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:a3c1ba55283c966742f299174fb7ef32f128183752d92ccc199a835ca1640275 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:01.750Z to 2026-09-09T23:10:01.750Z Record version: sha256:16f9932f2f8cb46be8f08b99698bbf79faba8bd34ef751cfe7de94349c9e656b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-99-sec-materials) SEC content: yes ##### [225-944-S99-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:01.750Z to 2026-09-09T23:10:01.750Z Record version: sha256:d2835ae5f37e7eae6e9590bbd3a929852d41eb45ad3919f9a88b655962ea7dbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)