{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/10/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-10-S00-1","para":"S00-1","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=\"SL6882717-166446\"> <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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/944/10/#944-10-S99-1\" class=\"xref\">944-10-S99-1 through S99-3</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a> </td> <td class=\"entry\">07/26/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/944/10/#944-10-S99-1\" class=\"xref\">944-10-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/944/10/#944-10-S99-3\" class=\"xref\">944-10-S99-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</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-S99-1 through S99-3 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d31ca1a90a3c78b179c9e9971bded2c415e6cefb6f93132d1c464fddcff066bb","downloaded_from":"2026-09-10T02:14:42.098Z","last_downloaded_at":"2026-09-10T02:14:42.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480029","source_sha256":"4536fafbdbe78eaef204cf91bd2bbb0620ee58b6497d219643b056a27b4e066e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd1020a053d8951e1aad69c3770ee1c33d45b2e2d30e25b5c23de6c4c60e477","downloaded_from":"2026-09-10T02:14:42.098Z","last_downloaded_at":"2026-09-10T02:14:42.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480029","source_sha256":"4536fafbdbe78eaef204cf91bd2bbb0620ee58b6497d219643b056a27b4e066e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a14091e1c19d49d571ba273f74697eb6afb72749351d36e703b1ffab949a3723","downloaded_from":"2026-09-10T02:14:42.098Z","last_downloaded_at":"2026-09-10T02:14:42.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480029","source_sha256":"4536fafbdbe78eaef204cf91bd2bbb0620ee58b6497d219643b056a27b4e066e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a14091e1c19d49d571ba273f74697eb6afb72749351d36e703b1ffab949a3723","downloaded_from":"2026-09-10T02:14:42.098Z","last_downloaded_at":"2026-09-10T02:14:42.098Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480029","source_sha256":"4536fafbdbe78eaef204cf91bd2bbb0620ee58b6497d219643b056a27b4e066e"}}