{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/10/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F8CFA8B3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/944/10/#944-10-S99-2\" class=\"xref\">944-10-S99-2</a>, Regulation S-X Rule 7-02, for the requirements pertaining to the presentation of financial statements for insurance entities. </span></span></div></div>","snippet":"See paragraph 944-10-S99-2, Regulation S-X Rule 7-02, for the requirements pertaining to the presentation of financial statements for insurance entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8329473723c4ccc7a9aa8449e4083ea53b1588ea298052c1bfe7f0b45969302c","downloaded_from":"2026-09-10T02:14:49.864Z","last_downloaded_at":"2026-09-10T02:14:49.864Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479975","source_sha256":"2f618fb6aabea830898b593354fdd3e50200f5e8074db4d15c44fa2dc322b6ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acab3f88d2defcc943937160ba6ce476ea85362878eafe41b702c2c110e50231","downloaded_from":"2026-09-10T02:14:49.864Z","last_downloaded_at":"2026-09-10T02:14:49.864Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479975","source_sha256":"2f618fb6aabea830898b593354fdd3e50200f5e8074db4d15c44fa2dc322b6ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dda3906d624f11abf4418864b1cd2f12914baf84fc31a411e4de00788f9f663a","downloaded_from":"2026-09-10T02:14:49.864Z","last_downloaded_at":"2026-09-10T02:14:49.864Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479975","source_sha256":"2f618fb6aabea830898b593354fdd3e50200f5e8074db4d15c44fa2dc322b6ad"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dda3906d624f11abf4418864b1cd2f12914baf84fc31a411e4de00788f9f663a","downloaded_from":"2026-09-10T02:14:49.864Z","last_downloaded_at":"2026-09-10T02:14:49.864Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479975","source_sha256":"2f618fb6aabea830898b593354fdd3e50200f5e8074db4d15c44fa2dc322b6ad"}}