# ASC 944-20-S00: Financial Services—Insurance — Insurance Activities — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/20/#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): 2026-09-10T02:15:37.433Z to 2026-09-10T02:15:37.433Z

Record version: sha256:e71e27bbd00ab7603b6be6efd6735d2a5fa344000ef51f87324f2f48b7a9937d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 944-20-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/944/20/#sec-00-status)

SEC content: yes

##### [944-20-S00-1](https://asc.understandingaccounting.org/asc/944/20/#944-20-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:15:37.433Z to 2026-09-10T02:15:37.433Z

Record version: sha256:32f721ae7447e8e179e1d7659075074d857dec4dbb2d275a46c986505c23a1d9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6785011-161659"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-04/" class="xref">Accounting Standards Update No. 2010-04</a></td><td class="entry">01/15/2010</td></tr></tbody></table>