# ASC 205-20-S50: Presentation of Financial Statements — Discontinued Operations — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/20/#sec-50-disclosure)

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## ASC 205-20-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/205/20/#sec-50-disclosure)

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#### Allocation of Interest to Discontinued Operations

##### [205-20-S50-1](https://asc.understandingaccounting.org/asc/205/20/#205-20-S50-1)

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See paragraph [205-20-S99-3](https://asc.understandingaccounting.org/asc/205/20/#205-20-S99-3), SEC Observer Comment: Allocation of Interest to Discontinued Operations, for SEC Staff views on disclosure of an accounting policy related to allocation of interest to discontinued operations.

#### Reporting Discontinued Operations

##### [205-20-S50-2](https://asc.understandingaccounting.org/asc/205/20/#205-20-S50-2)

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See paragraph [270-10-S99-1(b)(5)](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-1), Regulation S-X Rule 10-01(b)(5), for disclosure requirements pertaining to the effect of the disposition of any significant segment.