# ASC 944-40-S50: Financial Services—Insurance — Claim Costs and Liabilities for Future Policy Benefits — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/40/#sec-50-disclosure)

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## ASC 944-40-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/944/40/#sec-50-disclosure)

SEC content: yes

#### Property-Casualty Insurance Reserves for Unpaid Claim Costs

##### [944-40-S50-1](https://asc.understandingaccounting.org/asc/944/40/#944-40-S50-1)

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See paragraph [944-40-S99-1](https://asc.understandingaccounting.org/asc/944/40/#944-40-S99-1), SAB Topic 5.W, for SEC Staff views on disclosures of property casualty insurance reserves for unpaid claim costs.