{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/944/#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":"740","topic_title":"Income Taxes","subtopic":"740-944","subtopic_title":"Financial Services—Insurance","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-944-00-1","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=\"SL63057957-207408\"><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=\"/asc/740/944/#740-944-25-3\" class=\"xref\">944-740-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-740-25-3 | Amended | Accounting Standards Update No. 2015-01 | 01/09/2015 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:370a307604d3f035f19c76fa1ff66ce8a1f8e459fd659eb867aec1ea86c62849","downloaded_from":"2026-09-10T01:20:36.911Z","last_downloaded_at":"2026-09-10T01:20:36.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477280","source_sha256":"a9ae62eb0e8ececa1680044e49c53a5fa75b59ad5eac25deb1add21968a81feb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6749e80744395f3d4b62f0991f82d467c0384cd7be3cc448997b9213b2aa708","downloaded_from":"2026-09-10T01:20:36.911Z","last_downloaded_at":"2026-09-10T01:20:36.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477280","source_sha256":"a9ae62eb0e8ececa1680044e49c53a5fa75b59ad5eac25deb1add21968a81feb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47bcb0534e92ac35b2353312264e8a1ee17a61031cd7a065b169b4e8478ec25b","downloaded_from":"2026-09-10T01:20:36.911Z","last_downloaded_at":"2026-09-10T01:20:36.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477280","source_sha256":"a9ae62eb0e8ececa1680044e49c53a5fa75b59ad5eac25deb1add21968a81feb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47bcb0534e92ac35b2353312264e8a1ee17a61031cd7a065b169b4e8478ec25b","downloaded_from":"2026-09-10T01:20:36.911Z","last_downloaded_at":"2026-09-10T01:20:36.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477280","source_sha256":"a9ae62eb0e8ececa1680044e49c53a5fa75b59ad5eac25deb1add21968a81feb"}}