{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/944/#50-disclosure","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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-944","subtopic_title":"Financial Services—Insurance","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-944-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:803818b6642738057e4cabb3b19dac8cf9021ed3fbff47b8646efc239d39a722","downloaded_from":"2026-09-09T23:36:30.190Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477242","source_sha256":"5699581a792308b84c4bc0626a30404c118adc59f8ff4d666ddaf604f7ae0f93"}},{"citation":"320-944-50-2","para":"50-2","html":"
Paragraph superseded by Accounting Standards Update No. 2016-01.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50b46d39c6db7f52e1e423d72f544f3923a99f4218ebe5a63c9a0deff3867d0d","downloaded_from":"2026-09-09T23:36:30.190Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477242","source_sha256":"5699581a792308b84c4bc0626a30404c118adc59f8ff4d666ddaf604f7ae0f93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6682bb9c9193ea100914e79e937d727646e26d261c6e38892c1afd716a832513","downloaded_from":"2026-09-09T23:36:30.190Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477242","source_sha256":"5699581a792308b84c4bc0626a30404c118adc59f8ff4d666ddaf604f7ae0f93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230b348f259e1a73cc0e4a257128b9a4b3cac6a031afac1f8746ebf048dde2ec","downloaded_from":"2026-09-09T23:36:30.190Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477242","source_sha256":"5699581a792308b84c4bc0626a30404c118adc59f8ff4d666ddaf604f7ae0f93"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:230b348f259e1a73cc0e4a257128b9a4b3cac6a031afac1f8746ebf048dde2ec","downloaded_from":"2026-09-09T23:36:30.190Z","last_downloaded_at":"2026-09-09T23:36:30.190Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477242","source_sha256":"5699581a792308b84c4bc0626a30404c118adc59f8ff4d666ddaf604f7ae0f93"}}