{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/20/#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":"944-20","subtopic_title":"Insurance Activities","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-20-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=\"SL6785011-161659\"><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=\"/asc/944/20/#944-20-S99-1\" class=\"xref\">944-20-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/20/#944-20-S99-2\" class=\"xref\">944-20-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-20-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |\n944-20-S…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f721ae7447e8e179e1d7659075074d857dec4dbb2d275a46c986505c23a1d9","downloaded_from":"2026-09-10T02:15:37.433Z","last_downloaded_at":"2026-09-10T02:15:37.433Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479888","source_sha256":"26bc39e14b07e785093e0525d97f861da163293747449a6811f26169b7472f2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a84d33c6f85ef4e813c58971bf348119f201264e5959a52c7cb502b881e134aa","downloaded_from":"2026-09-10T02:15:37.433Z","last_downloaded_at":"2026-09-10T02:15:37.433Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479888","source_sha256":"26bc39e14b07e785093e0525d97f861da163293747449a6811f26169b7472f2a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e71e27bbd00ab7603b6be6efd6735d2a5fa344000ef51f87324f2f48b7a9937d","downloaded_from":"2026-09-10T02:15:37.433Z","last_downloaded_at":"2026-09-10T02:15:37.433Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479888","source_sha256":"26bc39e14b07e785093e0525d97f861da163293747449a6811f26169b7472f2a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e71e27bbd00ab7603b6be6efd6735d2a5fa344000ef51f87324f2f48b7a9937d","downloaded_from":"2026-09-10T02:15:37.433Z","last_downloaded_at":"2026-09-10T02:15:37.433Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479888","source_sha256":"26bc39e14b07e785093e0525d97f861da163293747449a6811f26169b7472f2a"}}