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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Carrying AmountSupersededAccounting Standards Update No. 2016-0101/05/2016
Separate AccountSupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-05-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-15-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-15-2SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-25-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-50-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-50-2SupersededAccounting Standards Update No. 2016-0101/05/2016
944-320-50-2AddedAccounting Standards Update No. 2012-0410/01/2012
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Every paragraph in this subtopic (05-1, 15-1, 15-2, 25-1, 50-1, 50-2) has been superseded by Accounting Standards Update No. 2016-01, so the subtopic contains no operative guidance. 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