# ASC 405-30-00: Liabilities — Insurance-Related Assessments — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/405/30/#00-status) 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): 2026-09-10T00:14:14.713Z to 2026-09-10T00:14:14.713Z Record version: sha256:37c2636d34d006e413bef2cb1215c0663b939a6ea1e976c65bab24bda31ad2d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 405-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/405/30/#00-status) SEC content: no ##### [405-30-00-1](https://asc.understandingaccounting.org/asc/405/30/#405-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:14:14.713Z to 2026-09-10T00:14:14.713Z Record version: sha256:ec36c4b6969a975bf7c5a5f949276ad84ceb50189b28bd9a7193c450a34dd4a3 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
ReinsuranceAddedAccounting Standards Update No. 2016-1912/14/2016
405-30-05-1AmendedAccounting Standards Update No. 2011-0607/21/2011
405-30-15-3AmendedAccounting Standards Update No. 2016-1912/14/2016
405-30-15-3AmendedAccounting Standards Update No. 2011-0607/21/2011
405-30-30-7AmendedAccounting Standards Update No. 2016-1912/14/2016