# ASC 944-80-00: Financial Services—Insurance — Separate Accounts — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/944/80/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:18:08.530Z to 2026-09-10T02:18:08.530Z Record version: sha256:0f63a7566a185c24652634a09b3cadfb78c992f0ee046b3d6c2dabc56e06c311 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 944-80-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/944/80/#00-status) SEC content: no ##### [944-80-00-1](https://asc.understandingaccounting.org/asc/944/80/#944-80-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:18:08.530Z to 2026-09-10T02:18:08.530Z Record version: sha256:e8dad8f873999471922107bfa243b5e5b3b4ff47efb34f1b4cddb39f06da44c5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Cash Surrender ValueAddedAccounting Standards Update No. 2018-1208/15/2018
Guaranteed Minimum Accumulation BenefitSupersededAccounting Standards Update No. 2018-1208/15/2018
Guaranteed Minimum Income BenefitSupersededAccounting Standards Update No. 2018-1208/15/2018
Market Risk BenefitAddedAccounting Standards Update No. 2018-1208/15/2018
Minimum Guaranteed Death BenefitSupersededAccounting Standards Update No. 2018-1208/15/2018
Net Amount at Risk (Relating to Variable Annuity Contracts)SupersededAccounting Standards Update No. 2018-1208/15/2018
Policy Account BalanceAddedAccounting Standards Update No. 2018-1208/15/2018
Surrender ChargeAddedAccounting Standards Update No. 2018-1208/15/2018
944-80-25-3AmendedAccounting Standards Update No. 2018-1208/15/2018
944-80-25-3AmendedAccounting Standards Update No. 2010-1504/21/2010
944-80-25-9AmendedAccounting Standards Update No. 2016-1306/16/2016
944-80-25-9 through 25-11
AmendedAccounting Standards Update No. 2016-0101/05/2016
944-80-25-12AddedAccounting Standards Update No. 2010-1504/21/2010
944-80-35-1AmendedAccounting Standards Update No. 2016-1912/14/2016
944-80-35-1AmendedAccounting Standards Update No. 2012-0410/01/2012
944-80-35-2AmendedAccounting Standards Update No. 2012-0410/01/2012
944-80-35-4SupersededAccounting Standards Update No. 2014-0905/28/2014
944-80-35-10AmendedAccounting Standards Update No. 2012-0410/01/2012
944-80-50-1AmendedAccounting Standards Update No. 2025-1112/08/2025
944-80-50-1AmendedAccounting Standards Update No. 2018-1208/15/2018
944-80-50-2AddedAccounting Standards Update No. 2018-1208/15/2018
944-80-55-7SupersededAccounting Standards Update No. 2010-1504/21/2010
944-80-55-8AmendedAccounting Standards Update No. 2016-0101/05/2016
944-80-55-9AmendedAccounting Standards Update No. 2016-0101/05/2016
944-80-55-11AmendedAccounting Standards Update No. 2016-1306/16/2016
944-80-55-11AmendedAccounting Standards Update No. 2016-0101/05/2016
944-80-55-16AmendedAccounting Standards Update No. 2016-1306/16/2016
944-80-55-16AmendedAccounting Standards Update No. 2016-0101/05/2016
944-80-55-17 through 55-21
AddedAccounting Standards Update No. 2018-1208/15/2018
944-80-65-1AddedAccounting Standards Update No. 2010-1504/21/2010