{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/944/#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":"720","topic_title":"Other Expenses","subtopic":"720-944","subtopic_title":"Financial Services—Insurance","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-944-00-1","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=\"SL6968717-166824\"><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/a/#acquisition-costs\" class=\"term\" title=\"Costs that are related directly to the successful acquisition of new or renewal insurance contracts.\"><span>Acquisition Costs</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</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/720/944/#720-944-25-1\" class=\"xref\">944-720-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/944/#720-944-25-2\" class=\"xref\">944-720-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/944/#720-944-55-1\" class=\"xref\">944-720-55-1</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/720/944/#720-944-55-1\" class=\"xref\">944-720-55-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/944/#720-944-55-2\" class=\"xref\">944-720-55-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquisition Costs | Amended | Accounting Standards Update No. 2010-26 | 10/13/2010 |\n| |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fcdf00e992100efc194e29b1ad8da0ea91f14e8a7b9b7e8379d3e8f4bdebbf5","downloaded_from":"2026-09-10T01:11:16.270Z","last_downloaded_at":"2026-09-10T01:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478241","source_sha256":"b6d3f081bd4a8cbedde675f177204bed9895eb9f39cd8790a840e7e558129d9e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fe77131f922f6094c3e054670f24f246cb5d32c04fb90d50f8397560f3963ec","downloaded_from":"2026-09-10T01:11:16.270Z","last_downloaded_at":"2026-09-10T01:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478241","source_sha256":"b6d3f081bd4a8cbedde675f177204bed9895eb9f39cd8790a840e7e558129d9e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee1650f4828fbfa1525ccd891d7e98e0087630f6031caac1e5f5aebe7aa5e603","downloaded_from":"2026-09-10T01:11:16.270Z","last_downloaded_at":"2026-09-10T01:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478241","source_sha256":"b6d3f081bd4a8cbedde675f177204bed9895eb9f39cd8790a840e7e558129d9e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee1650f4828fbfa1525ccd891d7e98e0087630f6031caac1e5f5aebe7aa5e603","downloaded_from":"2026-09-10T01:11:16.270Z","last_downloaded_at":"2026-09-10T01:11:16.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478241","source_sha256":"b6d3f081bd4a8cbedde675f177204bed9895eb9f39cd8790a840e7e558129d9e"}}