{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/10/#sec-55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-10","subtopic_title":"Overall","section":{"number":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Parent Entity Disclosures and Supplemental Schedules","paragraphs":[{"citation":"205-10-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_67412EEE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(e)(3), for requirements for computation of <a href=\"/glossary/r/#restricted-net-assets\" class=\"term\" title=\"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(e)(3), for definition of restricted net assets for purposes of the restricted net asset test.\"><span>restricted net assets</span></a>. </span></span></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(e)(3), for requirements for computation of restricted net assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe1e6e19053e3af9d4d48051d810b13f70bd03143fa302000b454d21074f83c","downloaded_from":"2026-09-09T22:52:21.394Z","last_downloaded_at":"2026-09-09T22:52:21.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480978","source_sha256":"5cfbec34b8f0a59585bc0a5f5efc8aef5c13c693a30cedca20826929bcf36db1"}},{"citation":"205-10-S55-2","para":"S55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_67413075-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/10/#205-10-S99-8\" class=\"xref\">205-10-S99-8</a>, SAB Topic 6.K.2, for SEC Staff views on the computation of restricted net assets of subsidiaries and application of tests for parent entity disclosures. </span></span></div></div>","snippet":"See paragraph 205-10-S99-8, SAB Topic 6.K.2, for SEC Staff views on the computation of restricted net assets of subsidiaries and application of tests for parent entity disclosures.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee6c09ba54f89259732c6a1702cc95ec5c444968636cca9a975302603d6a2e1e","downloaded_from":"2026-09-09T22:52:21.394Z","last_downloaded_at":"2026-09-09T22:52:21.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480978","source_sha256":"5cfbec34b8f0a59585bc0a5f5efc8aef5c13c693a30cedca20826929bcf36db1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdcb6a3d616dbe8ba74fda7a3275c22886e078c0820e1071de6b396083fdb233","downloaded_from":"2026-09-09T22:52:21.394Z","last_downloaded_at":"2026-09-09T22:52:21.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480978","source_sha256":"5cfbec34b8f0a59585bc0a5f5efc8aef5c13c693a30cedca20826929bcf36db1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e0296829928d3945d45ab76cc8ddb2583d54b48dbc172613a0796fa1c5ad51f","downloaded_from":"2026-09-09T22:52:21.394Z","last_downloaded_at":"2026-09-09T22:52:21.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480978","source_sha256":"5cfbec34b8f0a59585bc0a5f5efc8aef5c13c693a30cedca20826929bcf36db1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e0296829928d3945d45ab76cc8ddb2583d54b48dbc172613a0796fa1c5ad51f","downloaded_from":"2026-09-09T22:52:21.394Z","last_downloaded_at":"2026-09-09T22:52:21.394Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480978","source_sha256":"5cfbec34b8f0a59585bc0a5f5efc8aef5c13c693a30cedca20826929bcf36db1"}}