# ASC 205-10-S50: Presentation of Financial Statements — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/10/#sec-50-disclosure)

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## ASC 205-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/205/10/#sec-50-disclosure)

SEC content: yes

#### Supplemental Schedules

##### [205-10-S50-1](https://asc.understandingaccounting.org/asc/205/10/#205-10-S50-1)

Pending content: no

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See paragraph [205-10-S99-6(c)](https://asc.understandingaccounting.org/asc/205/10/#205-10-S99-6), Regulation S-X Rule 5-04(c), for requirements for Supplemental Schedules I - IV.

#### Changes Affecting Comparability

##### [205-10-S50-2](https://asc.understandingaccounting.org/asc/205/10/#205-10-S50-2)

Pending content: no

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See paragraph [205-10-S99-7](https://asc.understandingaccounting.org/asc/205/10/#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.