# ASC 944-10-S00: Financial Services—Insurance — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/944/10/#sec-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): 2026-09-10T02:14:42.098Z to 2026-09-10T02:14:42.098Z Record version: sha256:a14091e1c19d49d571ba273f74697eb6afb72749351d36e703b1ffab949a3723 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 944-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/944/10/#sec-00-status) SEC content: yes ##### [944-10-S00-1](https://asc.understandingaccounting.org/asc/944/10/#944-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:14:42.098Z to 2026-09-10T02:14:42.098Z Record version: sha256:d31ca1a90a3c78b179c9e9971bded2c415e6cefb6f93132d1c464fddcff066bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
944-10-S99-1 through S99-3
AmendedAccounting Standards Update No. 2019-0707/26/2019
944-10-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
944-10-S99-3AmendedAccounting Standards Update No. 2010-2108/02/2010