Accounting Standards Codification 944: Financial Guarantee Insurance Contracts

By Financial Accounting Standards Board · 2011 · ASC 944-020-15

Study guide: Exam 6U

Section 15, Scope and Scope Exceptions, of the Financial Accounting Standards Board's Accounting Standards Codification 944 (2011), titled "Financial Guarantee Insurance Contracts" in the CAS content outline for Exam 6U. The outline lists it as supplied in the CAS study kit and assigns paragraphs 15-1 to 15-2, 15-5 to 15-7, 15-34 to 15-35, 15-41 to 15-44 and 15-49 to 15-54.

On the syllabus

• Exam 6U — objective D2; Section 15, Scope and Scope Exceptions, paragraphs 15-1 to 15-2, 15-5 to 15-7, 15-34 to 15-35, 15-41 to 15-44 and 15-49 to 15-54; candidates are not responsible for material relating to long-duration contracts and/or life insurance.

Contents unavailable No open copy of this section could be read; the CAS supplies it in the Exam 6U study kit. This page records its citation and assignment from the content outline.

Sources

• CAS Exam 6U Content Outline, Fall 2026 — the citation (FASB, Accounting Standards Codification 944, "Financial Guarantee Insurance Contracts," 2011, abbreviated "ASC 944-020-15"), the assigned paragraphs, the exclusion, and its source as the study kit