# ASC 205-962-S50: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/962/#sec-50-disclosure)

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## ASC 205-962-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/205/962/#sec-50-disclosure)

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#### Valuation of Assets

##### [205-962-S50-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S50-1)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-02, for disclosure requirements for employee stock purchase, savings, and other plans within the scope of Rule 6A-01.

#### Schedules

##### [205-962-S50-2](https://asc.understandingaccounting.org/asc/205/962/#205-962-S50-2)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-05, for schedules required to be filed for entities within the scope of Rule 6A-01.