# ASC 405-30-10: Liabilities — Insurance-Related Assessments — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/30/#10-objectives)

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## ASC 405-30-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/405/30/#10-objectives)

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##### [405-30-10-1](https://asc.understandingaccounting.org/asc/405/30/#405-30-10-1)

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The objective of this Subtopic is to establish consistent accounting and disclosures for guaranty-fund and other insurance-related assessments to improve comparability of reported information.