# ASC 815-944-00: Derivatives and Hedging — Financial Services—Insurance — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/944/#00-status)

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## ASC 815-944-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/815/944/#00-status)

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##### [815-944-00-1](https://asc.understandingaccounting.org/asc/815/944/#815-944-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29649676-162018"><tbody><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="https://asc.understandingaccounting.org/glossary/m/#market-risk-benefit" class="term" title="A contract or contract feature in a long-duration contract issued by an insurance entity that both protects the contract holder from other-than-nominal capital market risk and exposes the insurance entity to other-than-nominal capital market risk."><span>Market Risk Benefit</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</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="https://asc.understandingaccounting.org/asc/815/944/#815-944-25-2" class="xref">944-815-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/815/944/#815-944-25-4" class="xref">944-815-25-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/944/#815-944-25-5" class="xref">944-815-25-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/944/#815-944-60-3" class="xref">944-815-60-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/944/#815-944-60-6" class="xref">944-815-60-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/815/944/#815-944-60-7" class="xref">944-815-60-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr></tbody></table>