# ASC 325-944-45: Investments—Other — Financial Services—Insurance — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/944/#45-other-presentation-matters)

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): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:8b0c4fda4ee9113b47715f4273accbb59ca584aa77044437f6b303b22efedaf7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 325-944-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/325/944/#45-other-presentation-matters)

SEC content: no

##### [325-944-45-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-45-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:7b5ae484cb5de1b0c5f8d9d7e5ae4632fbc8b88618d40485e0b174663b5d16fd

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-45-2](https://asc.understandingaccounting.org/asc/325/944/#325-944-45-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:7a6c52221f207245c2d125477b63f61f32fc14df42656d1b489d33518e3978cb

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-45-3](https://asc.understandingaccounting.org/asc/325/944/#325-944-45-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:cc85c26c6100d3c7a3f6bf7ee4732a3d9a5088474893e8e5df04d3b50eb90a3a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-45-4](https://asc.understandingaccounting.org/asc/325/944/#325-944-45-4)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:904d570b707a7c53114572347fd7c8137820078b03b16076dface3647664c3b6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-45-5](https://asc.understandingaccounting.org/asc/325/944/#325-944-45-5)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:31.180Z to 2026-09-09T23:46:31.180Z

Record version: sha256:886fef9c1b5782a322f7f1717a064a41cd9017b673093c768e03632c703695ef

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).