# ASC 944-10-00: Financial Services—Insurance — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/10/#00-status)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:14:24.052Z to 2026-09-10T02:14:24.052Z

Record version: sha256:9bcd64472923cba63de91e5eceb97058a76f9970feffa92ed1586b7ff6bf72de

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 944-10-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/944/10/#00-status)

SEC content: no

##### [944-10-00-1](https://asc.understandingaccounting.org/asc/944/10/#944-10-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:14:24.052Z to 2026-09-10T02:14:24.052Z

Record version: sha256:b1c881c35a8115c02430fc073c271cb0f4bd3d212915003de1291c6f6bbf1394

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6968438-115761"><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/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-26/" class="xref">Accounting Standards Update No. 2010-26</a></td><td class="entry">10/13/2010</td></tr></tbody></table>
