ASC

Concept

insurance entities

Referenced in 1 subtopic across 1 area.

Assets1

  1. 320-944Financial Services—Insurance320 Investments—Debt Securities

    ASC 320-944 was the insurance-industry ("Financial Services—Insurance") incremental guidance layered onto Investments—Debt Securities. Every paragraph in this subtopic (05-1, 15-1, 15-2, 25-1, 50-1, 50-2) has been superseded by Accounting Standards Update No. 2016-01, so the subtopic contains no operative guidance. Insurance entities now follow the general guidance in ASC 320 for debt securities and ASC 321 for equity securities.