{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/915/#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":"235-915","subtopic_title":"Development Stage Entities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-915-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e738a75840429510ff56271a3232c0a512d31496e2c465acca554c3b63a7aa","downloaded_from":"2026-09-09T23:15:17.796Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478939","source_sha256":"43215c50d219be279f1570ad8670f344772ba082fc122a1e2e47aa3d2c21fcaa"}},{"citation":"235-915-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1b572f20e62f7f7eabf83c49ec392b772bd8a3fe815da73392f989516b6af1c","downloaded_from":"2026-09-09T23:15:17.796Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478939","source_sha256":"43215c50d219be279f1570ad8670f344772ba082fc122a1e2e47aa3d2c21fcaa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c55cc2c36f70c47a2b5a3eaec4da716db54c81f826c1bf8d8413d0f2c48ca6d","downloaded_from":"2026-09-09T23:15:17.796Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478939","source_sha256":"43215c50d219be279f1570ad8670f344772ba082fc122a1e2e47aa3d2c21fcaa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e023c53d275b89c03a0dc14ccf33b0b00b5e6508390207557c6f5bea6bdbbc0f","downloaded_from":"2026-09-09T23:15:17.796Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478939","source_sha256":"43215c50d219be279f1570ad8670f344772ba082fc122a1e2e47aa3d2c21fcaa"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e023c53d275b89c03a0dc14ccf33b0b00b5e6508390207557c6f5bea6bdbbc0f","downloaded_from":"2026-09-09T23:15:17.796Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478939","source_sha256":"43215c50d219be279f1570ad8670f344772ba082fc122a1e2e47aa3d2c21fcaa"}}