# ASC 944-20-00: Financial Services—Insurance — Insurance Activities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/944/20/#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): 2026-09-10T02:14:58.695Z to 2026-09-10T02:14:58.695Z Record version: sha256:0ea86c8d4d7dbc8ee4f89ea515511f108c5eb9fc04856b3c5fc90152b2c5d669 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 944-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/944/20/#00-status) SEC content: no ##### [944-20-00-1](https://asc.understandingaccounting.org/asc/944/20/#944-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:14:58.695Z to 2026-09-10T02:14:58.695Z Record version: sha256:ac9d11219395053a6a79fe315e69970e4f8a1231b13437fe6c5459662080d39e 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
Acquisition CostsAmendedAccounting Standards Update No. 2010-2610/13/2010
Contract PeriodAmendedAccounting Standards Update No. 2016-1912/14/2016
Dividends to PolicyholdersAddedAccounting Standards Update No. 2014-0603/14/2014
Enhanced-Crediting-Rate BonusAddedAccounting Standards Update No. 2014-0603/14/2014
Enhanced-Yield BonusSupersededAccounting Standards Update No. 2014-0603/14/2014
Guaranteed Minimum Income BenefitAmendedAccounting Standards Update No. 2018-1208/15/2018
Involuntary TerminationSupersededAccounting Standards Update No. 2014-0603/14/2014
Net Amount at Risk (Relating to Variable Annuity Contracts)SupersededAccounting Standards Update No. 2018-1208/15/2018
Reinsurance RecoverableAddedAccounting Standards Update No. 2016-1912/14/2016
Sales InducementsAmendedAccounting Standards Update No. 2014-0603/14/2014
TerminationAmendedAccounting Standards Update No. 2014-0603/14/2014
Voluntary TerminationSupersededAccounting Standards Update No. 2014-0603/14/2014
944-20-05-2AAmendedAccounting Standards Update No. 2016-1912/14/2016
944-20-05-23SupersededAccounting Standards Update No. 2018-1208/15/2018
944-20-05-32AmendedAccounting Standards Update No. 2014-0603/14/2014
944-20-10-3AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-15-1BAmendedAccounting Standards Update No. 2016-1912/14/2016
944-20-15-3AmendedAccounting Standards Update No. 2014-0603/14/2014
944-20-15-11AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-15-13AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-15-24AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-50-5AmendedAccounting Standards Update No. 2016-1912/14/2016
944-20-55-13AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-55-14AmendedAccounting Standards Update No. 2018-1208/15/2018
944-20-55-15 through 55-26
SupersededAccounting Standards Update No. 2018-1208/15/2018
944-20-55-37AmendedAccounting Standards Update No. 2016-1306/16/2016
944-20-65-1AmendedAccounting Standards Update No. 2009-0207/01/2009