U.S. GAAP Codification of Accounting Standards

ASU 2010-15 was issued in April 2010
--> How investments held through separate accounts
     affect an insurer's consolidation analysis of those investments
--> EITF consensus

Topic 944: Financial Services - Insurance
944-80: Separate Accounts
--> 944-80-55-7 was superseded
--> 944-80-25-12, 65-1 were added
--> 944-80-25-3 was amended
 

Effective date of ASU 2010-15
for fiscal years
--> beginning after December 15, 2010

for interim periods within such fiscal years