# ASC 605-944-00: Revenue Recognition — Financial Services—Insurance — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/944/#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): 2026-09-10T00:49:17.918Z to 2026-09-10T00:49:17.918Z Record version: sha256:168222492945bd3aed0a8e5ebc4500bb73d4f6003fc9f39366b9974590341363 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-944-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/944/#00-status) SEC content: no ##### [605-944-00-1](https://asc.understandingaccounting.org/asc/605/944/#605-944-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:49:17.918Z to 2026-09-10T00:49:17.918Z Record version: sha256:d445bea788215f2ba5efa2b1b065a79cd4e40cb7eb5e92addd62f3126b11e79d 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
Acquisition CostsAmendedAccounting Standards Update No. 2010-2610/13/2010
Contract PeriodAmendedAccounting Standards Update No. 2016-1912/14/2016
Liability for Future Policy BenefitsAddedAccounting Standards Update No. 2018-1208/15/2018
Net PremiumsAmendedAccounting Standards Update No. 2018-1208/15/2018
Reinsurance ReceivableSupersededAccounting Standards Update No. 2016-1912/14/2016
Reinsurance RecoverableAddedAccounting Standards Update No. 2016-1912/14/2016
944-605-05-1AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-05-7AmendedAccounting Standards Update No. 2009-0207/01/2009
944-605-05-8AmendedAccounting Standards Update No. 2009-0207/01/2009
944-605-25-8SupersededAccounting Standards Update No. 2018-1208/15/2018
944-605-25-11SupersededAccounting Standards Update No. 2018-1208/15/2018
944-605-25-21AmendedAccounting Standards Update No. 2016-0101/05/2016
944-605-25-22AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-25-23AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-25-24AmendedAccounting Standards Update No. 2009-0207/01/2009
944-605-30-1AmendedAccounting Standards Update No. 2018-1208/15/2018
944-605-30-2AmendedAccounting Standards Update No. 2018-1208/15/2018
944-605-30-2AAddedAccounting Standards Update No. 2018-1208/15/2018
944-605-35-1AmendedAccounting Standards Update No. 2018-1208/15/2018
944-605-35-1AAmendedAccounting Standards Update No. 2018-1208/15/2018
944-605-35-1BAddedAccounting Standards Update No. 2018-1208/15/2018
944-605-35-1CAddedAccounting Standards Update No. 2018-1208/15/2018
944-605-35-8AmendedAccounting Standards Update No. 2012-0410/01/2012
944-605-35-9AmendedAccounting Standards Update No. 2012-0410/01/2012
944-605-35-12AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-45-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
944-605-55-1AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-55-11AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-55-12AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-55-14AmendedAccounting Standards Update No. 2016-1912/14/2016
944-605-55-15AmendedAccounting Standards Update No. 2016-1912/14/2016