{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/30/#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":"325","topic_title":"Investments—Other","subtopic":"325-30","subtopic_title":"Investments in Insurance Contracts","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-30-00-1","para":"00-1","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=\"SL51570553-161568\"> <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/325/30/#325-30-30-1AA\" class=\"xref\">325-30-30-1AA</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-02 (PDF)</a> </td> <td class=\"entry\">02/02/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/325/30/#325-30-30-1B\" class=\"xref\">325-30-30-1B</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-02 (PDF)</a> </td> <td class=\"entry\">02/02/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/325/30/#325-30-50-3\" class=\"xref\">325-30-50-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-07 (PDF)</a> </td> <td class=\"entry\">03/17/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n325-30-30-1AA | Added | Maintenance Update 2018-02 | 02/02/2018 |\n325-30-30-1B | Superse…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c45b89b661bae0b66458767fe9b3a5b2fc2ef95adeffbc34037080ac24f3919","downloaded_from":"2026-09-09T23:43:55.828Z","last_downloaded_at":"2026-09-09T23:43:55.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481506","source_sha256":"09b588aad2f03fff6f37d6f0ed5e2e239eed6c549ab46d3b9e46de6edd84b964"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8375eeffc2b706d68b280b4415bd661d66ace62d859efba28d8ca4a51e95931f","downloaded_from":"2026-09-09T23:43:55.828Z","last_downloaded_at":"2026-09-09T23:43:55.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481506","source_sha256":"09b588aad2f03fff6f37d6f0ed5e2e239eed6c549ab46d3b9e46de6edd84b964"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3fd06769f14ac79f74161883e83c03d2a190169db936258054c48cb9e9dcbef","downloaded_from":"2026-09-09T23:43:55.828Z","last_downloaded_at":"2026-09-09T23:43:55.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481506","source_sha256":"09b588aad2f03fff6f37d6f0ed5e2e239eed6c549ab46d3b9e46de6edd84b964"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3fd06769f14ac79f74161883e83c03d2a190169db936258054c48cb9e9dcbef","downloaded_from":"2026-09-09T23:43:55.828Z","last_downloaded_at":"2026-09-09T23:43:55.828Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481506","source_sha256":"09b588aad2f03fff6f37d6f0ed5e2e239eed6c549ab46d3b9e46de6edd84b964"}}