{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/50/#05-overview-and-background","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":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-50-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides insurance entities guidance on the accounting for and financial reporting of policyholder dividends. The guidance in this Subtopic is presented in the following two Subsections:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">General</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Long-Duration Contracts.</div></li></ol></div></div>","snippet":"This Subtopic provides insurance entities guidance on the accounting for and financial reporting of policyholder dividends. The guidance in this Subtopic is presented in the following two Subsections:\n(a) General\n(b) Lon…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7270a4aea85b31396d7c221533d4cce2d0b3b808005957d0c26d8575c8453ff","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0040954fe163d3415dad2de2ac593885fca0b9a90e52f76658793d428f6eb69","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}},{"block":"Long-Duration Contracts","heading":null,"paragraphs":[{"citation":"944-50-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Long-Duration Contracts Subsections of this Subtopic provide insurance entities guidance on the accounting for and financial reporting of policyholder dividends on long-duration contracts.</div></div>","snippet":"The Long-Duration Contracts Subsections of this Subtopic provide insurance entities guidance on the accounting for and financial reporting of policyholder dividends on long-duration contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f976b63e693fbf2baf72539264d8ae79be8cfc6b7ef025bc151af1160ded78d1","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b8b6ce7f9b602e7c47cba4b06fd260aaa2f249e09ff9345d36bfc41f5f7f441","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24d1ce5d6ec9a5085c368a2e3c5d10fd2c377600516bb14a88191a6a62100ac","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d24d1ce5d6ec9a5085c368a2e3c5d10fd2c377600516bb14a88191a6a62100ac","downloaded_from":"2026-09-10T02:17:20.214Z","last_downloaded_at":"2026-09-10T02:17:20.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479931","source_sha256":"ba074798d2d354660495abb12bd5deb9c3afa17f05445fcf6281ce2680869f7c"}}