{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/944/#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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-944","subtopic_title":"Financial Services—Insurance","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Investment Income","paragraphs":[{"citation":"220-944-S50-1","para":"S50-1","html":"See paragraph 944-220-S99-1, Regulation S-X Rule 7-04.2, for required disclosures pertaining to investment income. See paragraph 944-220-S99-1, Regulation S-X Rule 7-04.3, for required disclosures pertaining to realized investment gains and losses. See paragraph 944-220-S99-1, Regulation S-X Rule 7-04.4, for required disclosures pertaining to other income. See paragraph 944-220-S99-1, Regulation S-X Rule 7-04.7, for required disclosures pertaining to underwriting, acquisition, and insurance expenses. See paragraph 944-220-S99-1, Regulation S-X Rule 7-04.11, for required disclosures pertaining to equity in earnings of unconsolidated subsidiaries.