{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/450/954/#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":"450","topic_title":"Contingencies","subtopic":"450-954","subtopic_title":"Health Care Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"450-954-00-1","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=\"SL6250424-165482\"><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=\"/glossary/s/#stop-loss-insurance\" class=\"term\" title=\"A contract in which an entity agrees to indemnify providers for certain health care costs incurred by members.\"><span>Stop-Loss Insurance</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</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/450/954/#450-954-25-1\" class=\"xref\">954-450-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/450/954/#450-954-25-2\" class=\"xref\">954-450-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-24/\" class=\"xref\">Accounting Standards Update No. 2010-24</a></td><td class=\"entry\">08/27/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/450/954/#450-954-25-3\" class=\"xref\">954-450-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/450/954/#450-954-25-3\" class=\"xref\">954-450-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-24/\" class=\"xref\">Accounting Standards Update No. 2010-24</a></td><td class=\"entry\">08/27/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/450/954/#450-954-30-4\" class=\"xref\">954-450-30-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/450/954/#450-954-65-1\" class=\"xref\">954-450-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-24/\" class=\"xref\">Accounting Standards Update No. 2010-24</a></td><td class=\"entry\">08/27/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nStop-Loss Insurance | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |\n| |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23e4f54fda7d6c42651fbc40bee70628290b43086cdd663a9d322b3711ca4564","downloaded_from":"2026-09-10T00:28:27.303Z","last_downloaded_at":"2026-09-10T00:28:27.303Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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