# ASC 235-10-S50: Notes to Financial Statements — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/10/#sec-50-disclosure)

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## ASC 235-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/235/10/#sec-50-disclosure)

SEC content: yes

#### Required General Disclosures

##### [235-10-S50-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S50-1)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-1), Regulation S-X Rule 4-08, for requirements on disclosures to be included in the notes to financial statements.

#### Foreign Private Issuers

##### [235-10-S50-2](https://asc.understandingaccounting.org/asc/235/10/#235-10-S50-2)

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See paragraph [235-10-S99-5](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-5), SAB Topic 1.D.1, for SEC Staff views on disclosures to be provided by foreign private issuers.

#### Disclosures from Supplemental Schedules

##### [235-10-S50-3](https://asc.understandingaccounting.org/asc/235/10/#235-10-S50-3)

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See paragraph [235-10-S99-2](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-2), Regulation S-X Rule 12-01, for the references to the required supplemental schedules to be considered.

##### [235-10-S50-4](https://asc.understandingaccounting.org/asc/235/10/#235-10-S50-4)

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See paragraph [235-10-S99-3](https://asc.understandingaccounting.org/asc/235/10/#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.

##### [235-10-S50-5](https://asc.understandingaccounting.org/asc/235/10/#235-10-S50-5)

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See paragraph [235-10-S99-4](https://asc.understandingaccounting.org/asc/235/10/#235-10-S99-4), Regulation S-X Rule 12-09, for the requirements for the schedule of valuation and qualifying accounts.