# ASC 215-10-50: Statement of Shareholder Equity — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/215/10/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:02:50.519Z to 2026-09-09T23:02:50.519Z

Record version: sha256:f4824fd870516748c78a05fb9686c3a3e50daf4b4db1bd2a3bfbd70891d38a36

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 215-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/215/10/#50-disclosure)

SEC content: no

##### [215-10-50-1](https://asc.understandingaccounting.org/asc/215/10/#215-10-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:02:50.519Z to 2026-09-09T23:02:50.519Z

Record version: sha256:6bc925d9352b1ae10113974559b1dacef5838411e92d56c617064dcd6c05d379

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For disclosure guidance on items that comprise shareholders' equity, see Topic 505.
