# ASC 825-944-55: Financial Instruments — Financial Services—Insurance — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/944/#55-implementation-guidance-and-illustrations)

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## ASC 825-944-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/825/944/#55-implementation-guidance-and-illustrations)

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### Reinsurance Contracts

##### [825-944-55-1](https://asc.understandingaccounting.org/asc/825/944/#825-944-55-1)

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[Paragraphs 944-825-55-1 through 55-3 superseded by Accounting Standards Update No. 2012-04](https://asc.understandingaccounting.org/asc/825/944/#825-944-55-1).