# ASC 235-962-S50: Notes to Financial Statements — Plan Accounting—Defined Contribution Pension Plans — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/962/#sec-50-disclosure)

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## ASC 235-962-S50: SEC 50 Disclosure

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#### Employee Stock Purchase, Savings, and Similar Plans

##### [235-962-S50-1](https://asc.understandingaccounting.org/asc/235/962/#235-962-S50-1)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-02, for required footnote disclosure pertaining to employee stock purchase, savings, and similar plans.