{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/10/#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":"944","topic_title":"Financial Services—Insurance","subtopic":"944-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-10-00-1","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=\"SL6968438-115761\"><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/944/10/#944-10-05-1\" class=\"xref\">944-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/10/#944-10-05-2\" class=\"xref\">944-10-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/10/#944-10-65-1\" class=\"xref\">944-10-65-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-10-05-1 | Amended | Accounting Standards Update No. 2016-01 | 01/05/2016 |\n944-10-05…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1c881c35a8115c02430fc073c271cb0f4bd3d212915003de1291c6f6bbf1394","downloaded_from":"2026-09-10T02:14:24.052Z","last_downloaded_at":"2026-09-10T02:14:24.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480603","source_sha256":"3699a186aae77a1ff68596e601c801745c636f7ed5f863a091fa3a9865e7e153"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ea6bf42caeeed6cbafd0f17e50e2c0eb68fe80036282206fceeb1be727bc962","downloaded_from":"2026-09-10T02:14:24.052Z","last_downloaded_at":"2026-09-10T02:14:24.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480603","source_sha256":"3699a186aae77a1ff68596e601c801745c636f7ed5f863a091fa3a9865e7e153"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bcd64472923cba63de91e5eceb97058a76f9970feffa92ed1586b7ff6bf72de","downloaded_from":"2026-09-10T02:14:24.052Z","last_downloaded_at":"2026-09-10T02:14:24.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480603","source_sha256":"3699a186aae77a1ff68596e601c801745c636f7ed5f863a091fa3a9865e7e153"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bcd64472923cba63de91e5eceb97058a76f9970feffa92ed1586b7ff6bf72de","downloaded_from":"2026-09-10T02:14:24.052Z","last_downloaded_at":"2026-09-10T02:14:24.052Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480603","source_sha256":"3699a186aae77a1ff68596e601c801745c636f7ed5f863a091fa3a9865e7e153"}}