{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/10/#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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Required General Disclosures","paragraphs":[{"citation":"235-10-S50-1","para":"S50-1","html":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08, for requirements on disclosures to be included in the notes to financial statements. See paragraph 235-10-S99-5, SAB Topic 1.D.1, for SEC Staff views on disclosures to be provided by foreign private issuers. See paragraph 235-10-S99-2, Regulation S-X Rule 12-01, for the references to the required supplemental schedules to be considered. See paragraph 235-10-S99-3, Regulation S-X Rule 12-04, for the disclosure requirements pertaining to condensed financial information of the registrant in situations where such disclosures are required. See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the requirements for the schedule of valuation and qualifying accounts.