# ASC 325-944: Investments—Other — Financial Services—Insurance Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/944/) 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): 2026-09-09T23:46:10.614Z to 2026-09-09T23:46:35.252Z Record version: sha256:7bdf0970ced54ffed1ae4a31c7b62497959ab8a94a69a894bbac93098d84a177 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944: Investments—Other — Financial Services—Insurance ### Machine-generated study aids ```json { "summary": "ASC 325-944 was the insurance-industry (\"Investments—Other, Insurance\") guidance within the Investments—Other topic, but every paragraph in the subtopic (Sections 05, 15, 30, 35, 40, 45, and 50) has been superseded by Accounting Standards Update No. 2016-01. 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[ "Every paragraph of ASC 325-944 — 05-1, 15-1, 30-1, 35-1 through 35-3, 40-1, 45-1 through 45-5, and 50-1 — has been superseded by Accounting Standards Update No. 2016-01.", "Because the scope paragraph (325-944-15-1) is superseded, the subtopic no longer applies to any transaction or entity.", "There is no remaining initial measurement (Section 30), subsequent measurement (Section 35),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guidance formerly housed here.", "The subtopic is retained in the Codification only as a historical marker; superseded paragraphs may still be relevant for periods before the ASU 2016-01 effective date."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. The common misunderstanding is assuming an industry \"944\" pushdown subtopic still carries special rules simply because the heading survives in the Codification.", "related_topics": [ "321", "320", "325-20", "944", "825", "820" ], "key_concepts": [ "superseded guidance", "insurance entity investments", "equity securities", "investments—other", "fair value through net income", "transition and effective dates" ] } ``` Source downloaded (UTC): 2026-09-09T23:46:10.614Z to 2026-09-09T23:46:10.614Z Record version: sha256:0ab55445120cd3030b61411ff53bfac757b32fdcf1130b546565785268951f94 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/944/#00-status) SEC content: no ##### [325-944-00-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:10.614Z to 2026-09-09T23:46:10.614Z Record version: sha256:03d9e4a5818d5346f22ac34796dfefddb9ab89bd888fb2b7df757c2602d36f2c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2016-0101/05/2016
Market ParticipantsSupersededAccounting Standards Update No. 2016-0101/05/2016
Orderly TransationSupersededAccounting Standards Update No. 2016-0101/05/2016
Readily Determinable Fair ValueSupersededAccounting Standards Update No. 2016-0101/05/2016
Readily Determinable Fair ValueAmendedAccounting Standards Update No. 2015-1006/12/2015
Readily Determinable Fair ValueAmendedAccounting Standards Update No. 2014-0603/14/2014
Related PartiesSupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-05-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-15-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-30-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-35-1 through 35-3
SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-40-1SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-45-1 through 45-5
SupersededAccounting Standards Update No. 2016-0101/05/2016
944-325-50-1SupersededAccounting Standards Update No. 2016-0101/05/2016
Source downloaded (UTC): 2026-09-09T23:46:13.386Z to 2026-09-09T23:46:13.386Z Record version: sha256:9986f6f5240adb8d7218594efba7a95009b3b795a45d1b810a7a640408fba1dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/325/944/#05-overview-and-background) SEC content: no ##### [325-944-05-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:13.386Z to 2026-09-09T23:46:13.386Z Record version: sha256:93e0479279d016de493cb1d5474845c4b85bdf7d30a39773e50a65658c9b8b3b 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/). Source downloaded (UTC): 2026-09-09T23:46:16.066Z to 2026-09-09T23:46:16.066Z Record version: sha256:118575272bf6e1c32c060c8dc46ed5b2e97800c29678ea6f6ba151ce9288f258 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/325/944/#15-scope-and-scope-exceptions) SEC content: no ##### [325-944-15-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:16.066Z to 2026-09-09T23:46:16.066Z Record version: sha256:75a1efaedf900df9b904ac4b9c6441387344d32322505363206ad372c4a416a2 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/). Source downloaded (UTC): 2026-09-09T23:46:22.996Z to 2026-09-09T23:46:22.996Z Record version: sha256:acea531e8838a5fdb9052969898526c69f00e78b576fcede68ce4b7e57228787 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/325/944/#30-initial-measurement) SEC content: no ##### [325-944-30-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:22.996Z to 2026-09-09T23:46:22.996Z Record version: sha256:2e8134cf227ec391e2cbdf0781396abae405a8549b61e7e94cb7072a31dd3cd3 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/). Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z Record version: sha256:a808c955e2d00fa73e3b506410df9bcb61c4e09b97c7b596e479d22099e14023 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/325/944/#35-subsequent-measurement) SEC content: no ##### [325-944-35-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z Record version: sha256:1f5e92ee99e646c3b926f6826be99d438e993ffad884092705e30994939ee1c4 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/). ##### [325-944-35-2](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z Record version: sha256:89e26fe7ba23b1cd83584c9c11d62eabfdebf6bf756e50886a56e57a5d32efaa 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/). ##### [325-944-35-3](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z Record version: sha256:91f305e27066b700d2067c5c1b6dbc09be36c45789549f5b4c9fe4f0a032ee59 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/). Source downloaded (UTC): 2026-09-09T23:46:28.078Z to 2026-09-09T23:46:28.078Z Record version: sha256:6aae33883d02455567aadb2ee1c8fb0d827f3c37a44a6473495b7d264bde7101 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/325/944/#40-derecognition) SEC content: no ##### [325-944-40-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-40-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:28.078Z to 2026-09-09T23:46:28.078Z Record version: sha256:090b55c316765d7218179add55f06968f6941f4f95ffa7f3f8356a747049128a 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/). 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/). Source downloaded (UTC): 2026-09-09T23:46:35.252Z to 2026-09-09T23:46:35.252Z Record version: sha256:30d5385be53e0f4f17b9b06430cf89a5ff5947cc5da8ad98eff4ab7ffebe85bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-944-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/325/944/#50-disclosure) SEC content: no ##### [325-944-50-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:46:35.252Z to 2026-09-09T23:46:35.252Z Record version: sha256:170463a2b20237ca0e977b29d7767820582be6d5a51586edbf9619634320409a 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/).