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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Fair Value (2nd def.) Superseded Accounting Standards Update No. 2016-01 01/05/2016
Market Participants Superseded Accounting Standards Update No. 2016-01 01/05/2016
Orderly Transation Superseded Accounting Standards Update No. 2016-01 01/05/2016
Readily Determinable Fair Value Superseded Accounting Standards Update No. 2016-01 01/05/2016
Readily Determinable Fair Value Amended Accounting Standards Update No. 2015-10 06/12/2015
Readily Determinable Fair Value Amended Accounting Standards Update No. 2014-06 03/14/2014
Related Parties Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-05-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-15-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-30-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-35-1 through 35-3
 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-40-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-45-1 through 45-5
 Superseded Accounting Standards Update No. 2016-01 01/05/2016
944-325-50-1 Superseded Accounting Standards Update No. 2016-01 01/05/2016
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As a result, the subtopic contains no operative recognition, measurement, derecognition, presentation, or disclosure requirements. Entities in the insurance industry must instead apply the equity-security and other-investment guidance retained elsewhere, principally ASC 321 and ASC 320 as amended by ASU 2016-01.","key_points":["Every paragraph of ASC 325-944 — 05-1, 15-1, 30-1, 35-1 through 35-3, 40-1, 45-1 through 45-5, and 50-1 — has been superseded by Accounting Standards Update No. 2016-01.","Because the scope paragraph (325-944-15-1) is superseded, the subtopic no longer applies to any transaction or entity.","There is no remaining initial measurement (Section 30), subsequent measurement (Section 35), derecognition (Section 40), presentation (Section 45), or disclosure (Section 50) guidance in this subtopic.","ASU 2016-01 relocated accounting for equity investments to ASC 321, which generally requires measurement at fair value with changes recognized in net income, eliminating the insurance-specific classification guidance formerly housed here.","The subtopic is retained in the Codification only as a historical marker; superseded paragraphs may still be relevant for periods before the ASU 2016-01 effective date."],"categories":["Financial instruments","Transition and effective dates","Industry-specific","Fair value"],"audience_level":"intermediate","student_note":"This subtopic is a dead end — every paragraph is superseded by ASU 2016-01, so citing it as authority is an error; students should redirect to ASC 321 (and ASC 320 for debt securities) for insurance entities' investment accounting. 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