{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/50/#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":"944-50","subtopic_title":"Policyholder Dividends","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-50-00-1","para":"00-1","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=\"SL106639161-161938\"><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\"><strong class=\"ph b\">Participating Insurance Contracts</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</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/944/50/#944-50-25-2\" class=\"xref\">944-50-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/50/#944-50-25-5\" class=\"xref\">944-50-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nParticipating Insurance Contracts | Superseded | Accounting Standards Update No. 2016-19…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:943a95d5e94c8621ba3b341189b63164cd772ea297b1c25caaa1bf9c787cc8ae","downloaded_from":"2026-09-10T02:17:16.793Z","last_downloaded_at":"2026-09-10T02:17:16.793Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479963","source_sha256":"48e5dad5eed5fbeb4e8e1d3d50c59316f073b125b667b3c9a83716fa152c2a00"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33a807a3b3e662f38e0a25704e21cad8d9766b90034553a84891c31e431c56ff","downloaded_from":"2026-09-10T02:17:16.793Z","last_downloaded_at":"2026-09-10T02:17:16.793Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479963","source_sha256":"48e5dad5eed5fbeb4e8e1d3d50c59316f073b125b667b3c9a83716fa152c2a00"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:075988fcff3f14d04d4d36d212343c3a327a9e42340e94fb1d8f791fee4380bd","downloaded_from":"2026-09-10T02:17:16.793Z","last_downloaded_at":"2026-09-10T02:17:16.793Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479963","source_sha256":"48e5dad5eed5fbeb4e8e1d3d50c59316f073b125b667b3c9a83716fa152c2a00"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:075988fcff3f14d04d4d36d212343c3a327a9e42340e94fb1d8f791fee4380bd","downloaded_from":"2026-09-10T02:17:16.793Z","last_downloaded_at":"2026-09-10T02:17:16.793Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479963","source_sha256":"48e5dad5eed5fbeb4e8e1d3d50c59316f073b125b667b3c9a83716fa152c2a00"}}