# ASC 944-50-00: Financial Services—Insurance — Policyholder Dividends — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/944/50/#00-status)

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## ASC 944-50-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/944/50/#00-status)

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##### [944-50-00-1](https://asc.understandingaccounting.org/asc/944/50/#944-50-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL106639161-161938"><tbody><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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr></tbody></table>