# ASC 320-944-00: Investments—Debt Securities — Financial Services—Insurance — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/944/#00-status)

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## ASC 320-944-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/320/944/#00-status)

SEC content: no

##### [320-944-00-1](https://asc.understandingaccounting.org/asc/320/944/#320-944-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649574-196255"><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"><strong class="ph b">Carrying Amount</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><strong class="ph b">Separate Account</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</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/320/944/#320-944-05-1" class="xref">944-320-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-15-1" class="xref">944-320-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-15-2" class="xref">944-320-15-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-25-1" class="xref">944-320-25-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-50-1" class="xref">944-320-50-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-50-2" class="xref">944-320-50-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/320/944/#320-944-50-2" class="xref">944-320-50-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr></tbody></table>