# ASC 944-40-65: Financial Services—Insurance — Claim Costs and Liabilities for Future Policy Benefits — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/40/#65-transition-and-open-effective-date-information)

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## ASC 944-40-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/944/40/#65-transition-and-open-effective-date-information)

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##### [944-40-65-1](https://asc.understandingaccounting.org/asc/944/40/#944-40-65-1)

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Paragraph superseded on 06/20/2018 after the end of the transition period stated in Accounting Standards Update No. 2015-09, _Financial Services—Insurance (Topic 944): Disclosures about Short-Duration Contracts_.

##### [944-40-65-2](https://asc.understandingaccounting.org/asc/944/40/#944-40-65-2)

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Paragraph superseded on 07/02/2026 after the end of the transition period stated in Accounting Standards Updates No. 2018-12, _Financial Services—Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts,_ No. 2019-09, _Financial Services—Insurance (Topic 944): Effective Date,_ No. 2020-11, _Financial Services—Insurance (Topic 944): Effective Date and Early Application_, and No. 2022-05, _Financial Services—Insurance (Topic 944): Transition for Sold Contracts._