{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/962/#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":"235-962","subtopic_title":"Plan Accounting—Defined Contribution Pension Plans","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Employee Stock Purchase, Savings, and Similar Plans","paragraphs":[{"citation":"235-962-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1D83338F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/205/962/#205-962-S99-1\" class=\"xref\">962-205-S99-1</a>, Regulation S-X Rule 6A-02, for required footnote disclosure pertaining to employee stock purchase, savings, and similar plans. </span></span></div></div>","snippet":"See paragraph 962-205-S99-1, Regulation S-X Rule 6A-02, for required footnote disclosure pertaining to employee stock purchase, savings, and similar plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06ce9227db673ce647cc12e92720a0d2480bcad4ee4f2b044ad1ee039c21ecda","downloaded_from":"2026-09-09T23:16:40.155Z","last_downloaded_at":"2026-09-09T23:16:40.155Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479143","source_sha256":"1d297dfe779bf2fe1343cafcce9c70eeea12f65cb5e712d2986851f2bc10e3ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4403ac3884ff34939b1eb51c49875c6770c6722966baa83f8d74aa16c683be2e","downloaded_from":"2026-09-09T23:16:40.155Z","last_downloaded_at":"2026-09-09T23:16:40.155Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479143","source_sha256":"1d297dfe779bf2fe1343cafcce9c70eeea12f65cb5e712d2986851f2bc10e3ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd3a72f11046717d18af930cd2be189e96d68f7dd27576a5a29fd9c4ea42ebf6","downloaded_from":"2026-09-09T23:16:40.155Z","last_downloaded_at":"2026-09-09T23:16:40.155Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479143","source_sha256":"1d297dfe779bf2fe1343cafcce9c70eeea12f65cb5e712d2986851f2bc10e3ff"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd3a72f11046717d18af930cd2be189e96d68f7dd27576a5a29fd9c4ea42ebf6","downloaded_from":"2026-09-09T23:16:40.155Z","last_downloaded_at":"2026-09-09T23:16:40.155Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479143","source_sha256":"1d297dfe779bf2fe1343cafcce9c70eeea12f65cb5e712d2986851f2bc10e3ff"}}