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944 Financial Services—Insurance ASC 944-40 Claim Costs and Liabilities for Future Policy Benefits
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00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS30 Initial MeasurementS50 DisclosureS99 SEC MaterialsDeloitte Q&As
00 Status05 Overview and Background15 Scope and Scope Exceptions20 Glossary25 Recognition30 Initial Measurement35 Subsequent Measurement45 Other Presentation Matters50 Disclosure55 Implementation Guidance and Illustrations65 Transition and Open Effective Date InformationS00 StatusS30 Initial MeasurementS50 DisclosureS99 SEC MaterialsDeloitte Q&As