Codification page
Overall Guidance
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15, with specific instrument qualifications noted below.
The guidance in this Subtopic applies to all financial instruments, including investment contracts. For a guidance on identifying investment contracts, see the discussion beginning in paragraph 944-20-15-16.
The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument qualifications noted below.
The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. For guidance on identifying a reinsurance contract, see the Reinsurance Contracts Subsection of Section 944-20-15.
Text as published in the FASB Accounting Standards Codification, Basic View.