{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/20/#sec-35-subsequent-measurement","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":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Discounting Claims Liabilities Related to Short-Duration Contracts","paragraphs":[{"citation":"944-20-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FAF26C72-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/944/20/#944-20-S99-1\" class=\"xref\">944-20-S99-1</a>, SAB Topic 5.N, for SEC Staff views on discounting claims liabilities related to short-duration insurance contracts. </span></span></div></div>","snippet":"See paragraph 944-20-S99-1, SAB Topic 5.N, for SEC Staff views on discounting claims liabilities related to short-duration insurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:746934ccdd3223f3bdfbbc3111bd87d84b49e07675e804c8caedd81d057fb140","downloaded_from":"2026-09-10T02:15:41.464Z","last_downloaded_at":"2026-09-10T02:15:41.464Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479828","source_sha256":"51f406812c0d26dad4d37fa506cb1ae6033d1740f0a23439618aaaadf93096f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eb3c78560afeca4614eead00e15538136118ad03dab8e28c5ffa345a6382062","downloaded_from":"2026-09-10T02:15:41.464Z","last_downloaded_at":"2026-09-10T02:15:41.464Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479828","source_sha256":"51f406812c0d26dad4d37fa506cb1ae6033d1740f0a23439618aaaadf93096f6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f011b1ac2bb4a68382ae5f8eba8015ec6c2c005c151277485e4a85eb198ec223","downloaded_from":"2026-09-10T02:15:41.464Z","last_downloaded_at":"2026-09-10T02:15:41.464Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479828","source_sha256":"51f406812c0d26dad4d37fa506cb1ae6033d1740f0a23439618aaaadf93096f6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f011b1ac2bb4a68382ae5f8eba8015ec6c2c005c151277485e4a85eb198ec223","downloaded_from":"2026-09-10T02:15:41.464Z","last_downloaded_at":"2026-09-10T02:15:41.464Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479828","source_sha256":"51f406812c0d26dad4d37fa506cb1ae6033d1740f0a23439618aaaadf93096f6"}}