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Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Supplemental Schedules","paragraphs":[{"citation":"205-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_67373786-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-6\" class=\"xref\">205-10-S99-6(c)</a>, Regulation S-X Rule 5-04(c), for requirements for Supplemental Schedules I - IV. </span></span></div></div>","snippet":"See paragraph 205-10-S99-6(c), Regulation S-X Rule 5-04(c), for requirements for Supplemental Schedules I - IV.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb2c9e4bb4aff7e46d93d3cdd241f748af4e9f589678b0d073b36c45d960600f","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5560bace3e183aa6c5b905162e98c2c576ca3819067c31cd49b43def4334bb34","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}},{"block":null,"heading":"Changes Affecting Comparability","paragraphs":[{"citation":"205-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_67373BA0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-7\" class=\"xref\">205-10-S99-7</a>, SAB Topic 1.B.2, for SEC Staff views on when historical financial statements are not indicative of the ongoing entity. </span></span></div></div>","snippet":"See paragraph 205-10-S99-7, SAB Topic 1.B.2, for SEC Staff views on when historical financial statements are not indicative of the ongoing entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb5902d96ee2c8ad90cd56db97164195a9b07c3ce4db419d7eba365dc78dafcd","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5100dff51cb1440aab4c1ce3a938e5fc110f1f2a401f3e3f49b00e5abde3e54","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050405332241b84709762fb317db218660029de3c2397b7a643ac62c57c18066","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:050405332241b84709762fb317db218660029de3c2397b7a643ac62c57c18066","downloaded_from":"2026-09-09T22:52:19.055Z","last_downloaded_at":"2026-09-09T22:52:19.055Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481003","source_sha256":"60c8e4a4ca45267fd7c134c42fce60e5a4db81b4688a52bc25c14263f073e3d8"}}