# ASC 225-20-50: Income Statement — Unusual or Infrequently Occurring Items — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/20/#50-disclosure)

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## ASC 225-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/225/20/#50-disclosure)

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##### [225-20-50-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-50-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).

##### [225-20-50-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-3)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-20-50-4](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-4)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).