{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/944/#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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-944","subtopic_title":"Financial Services—Insurance","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-944-00-1","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=\"SL76757216-165632\"><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/360/944/#360-944-35-1\" class=\"xref\">944-360-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-40-2\" class=\"xref\">944-360-40-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-40-3\" class=\"xref\">944-360-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a></td><td class=\"entry\">11/15/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-3\" class=\"xref\">944-360-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-4\" class=\"xref\">944-360-45-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-45-5\" class=\"xref\">944-360-45-5</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/944/#360-944-50-1\" class=\"xref\">944-360-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-360-35-1 | Amended | Accounting Standards Update No. 2018-09 | 07/16/2018 |\n944-360-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ef0a5ddca025f59d6a979f7c9dfce7e1547a23d79643d54668a3f03b2dac709","downloaded_from":"2026-09-10T00:09:52.264Z","last_downloaded_at":"2026-09-10T00:09:52.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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