{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/942/#sec-50-disclosure","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":"210","topic_title":"Balance Sheet","subtopic":"210-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Items Required to Be Disclosed in Financial Statement Footnotes","paragraphs":[{"citation":"210-942-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F196F09A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/942/#210-942-S99-1\" class=\"xref\">942-210-S99-1</a>, Regulation S-X Rule 9-03, for rules on items required to be disclosed in the financial statement footnotes. </span></span></div></div>","snippet":"See paragraph 942-210-S99-1, Regulation S-X Rule 9-03, for rules on items required to be disclosed in the financial statement footnotes.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be6f4f8fc2e4fcdc45a55c3c56fd6de29e8591b82b5757c022c16b8094a06eb2","downloaded_from":"2026-09-09T23:00:47.954Z","last_downloaded_at":"2026-09-09T23:00:47.954Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478478","source_sha256":"e475c48e378a9d20fe2ff66b987ced4394b93e4f7578445448babcfff12a5872"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a7317037baa2d1de1f182194d8fd7502ec758dfe89166784c2a6d088ad52e1","downloaded_from":"2026-09-09T23:00:47.954Z","last_downloaded_at":"2026-09-09T23:00:47.954Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478478","source_sha256":"e475c48e378a9d20fe2ff66b987ced4394b93e4f7578445448babcfff12a5872"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b7b720886e58cced85c06f894611c50baf4353d7ce90732e0b4c591a5a0dfb3","downloaded_from":"2026-09-09T23:00:47.954Z","last_downloaded_at":"2026-09-09T23:00:47.954Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478478","source_sha256":"e475c48e378a9d20fe2ff66b987ced4394b93e4f7578445448babcfff12a5872"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b7b720886e58cced85c06f894611c50baf4353d7ce90732e0b4c591a5a0dfb3","downloaded_from":"2026-09-09T23:00:47.954Z","last_downloaded_at":"2026-09-09T23:00:47.954Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478478","source_sha256":"e475c48e378a9d20fe2ff66b987ced4394b93e4f7578445448babcfff12a5872"}}