{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/40/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Property-Casualty Insurance Reserves for Unpaid Claim Costs","paragraphs":[{"citation":"944-40-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_04D60EB2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/944/40/#944-40-S99-1\" class=\"xref\">944-40-S99-1</a>, SAB Topic 5.W, for SEC Staff views on disclosures of property casualty insurance reserves for unpaid claim costs. </span></span></div></div>","snippet":"See paragraph 944-40-S99-1, SAB Topic 5.W, for SEC Staff views on disclosures of property casualty insurance reserves for unpaid claim costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eca81e38b9dced3aabc6044680b2118931ed8910df1ca2a717ae9b1c6ba569dc","downloaded_from":"2026-09-10T02:17:06.077Z","last_downloaded_at":"2026-09-10T02:17:06.077Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479644","source_sha256":"e6dca7ffe661da04cdcb644fe6e1d0e6e431bcd50dbfdfa5d6258660300f2bbf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d14c74041ba77b3598cff5b23b1e8e003175be31b42b95b091124fb98c1259a","downloaded_from":"2026-09-10T02:17:06.077Z","last_downloaded_at":"2026-09-10T02:17:06.077Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479644","source_sha256":"e6dca7ffe661da04cdcb644fe6e1d0e6e431bcd50dbfdfa5d6258660300f2bbf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c94a1fe994095b05b24e7fb09a08d7c586fcb79f6349247f511dc3bf4c61cf6","downloaded_from":"2026-09-10T02:17:06.077Z","last_downloaded_at":"2026-09-10T02:17:06.077Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479644","source_sha256":"e6dca7ffe661da04cdcb644fe6e1d0e6e431bcd50dbfdfa5d6258660300f2bbf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c94a1fe994095b05b24e7fb09a08d7c586fcb79f6349247f511dc3bf4c61cf6","downloaded_from":"2026-09-10T02:17:06.077Z","last_downloaded_at":"2026-09-10T02:17:06.077Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479644","source_sha256":"e6dca7ffe661da04cdcb644fe6e1d0e6e431bcd50dbfdfa5d6258660300f2bbf"}}