{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/40/#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":"944-40","subtopic_title":"Claim Costs and Liabilities for Future Policy Benefits","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-40-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=\"SL27045905-194452\"><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/944/40/#944-40-S99-1\" class=\"xref\">944-40-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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n944-40-S99-1 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72d998f9eda9557c8caf7fdeca7bd59897987aa0a471ce368efacc54998c86fa","downloaded_from":"2026-09-10T02:17:00.178Z","last_downloaded_at":"2026-09-10T02:17:00.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479708","source_sha256":"8c82908c987abadf77c6baf0ddca7f7b9636ef326ce5d644848d69e49dcf75e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:174f74882142991d69b050a20a47f316711deb32c82b4f2c119b2e6627c58349","downloaded_from":"2026-09-10T02:17:00.178Z","last_downloaded_at":"2026-09-10T02:17:00.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479708","source_sha256":"8c82908c987abadf77c6baf0ddca7f7b9636ef326ce5d644848d69e49dcf75e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab404229cb5c10e2f5daa24120dc7b823d53c7bfb200dd095740f2efd8a12ff","downloaded_from":"2026-09-10T02:17:00.178Z","last_downloaded_at":"2026-09-10T02:17:00.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479708","source_sha256":"8c82908c987abadf77c6baf0ddca7f7b9636ef326ce5d644848d69e49dcf75e7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab404229cb5c10e2f5daa24120dc7b823d53c7bfb200dd095740f2efd8a12ff","downloaded_from":"2026-09-10T02:17:00.178Z","last_downloaded_at":"2026-09-10T02:17:00.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479708","source_sha256":"8c82908c987abadf77c6baf0ddca7f7b9636ef326ce5d644848d69e49dcf75e7"}}