# ASC 250-10-S50: Accounting Changes and Error Corrections — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/250/10/#sec-50-disclosure)

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## ASC 250-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/250/10/#sec-50-disclosure)

SEC content: yes

#### Disclosure of the Impact that Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant when Adopted in a Future Period

##### [250-10-S50-1](https://asc.understandingaccounting.org/asc/250/10/#250-10-S50-1)

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See paragraph [250-10-S99-5](https://asc.understandingaccounting.org/asc/250/10/#250-10-S99-5), SAB Topic 11.M, for SEC Staff views regarding disclosure of the impact of recently issued accounting standards.

#### Retrospective Accounting Changes

##### [250-10-S50-2](https://asc.understandingaccounting.org/asc/250/10/#250-10-S50-2)

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See paragraph [220-10-S99-1(c)](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-1), Regulation S-X Rule 3-03(c), for income statement requirements regarding retrospective accounting changes.

#### Adjustments Made to Beginning Stockholders' Equity for Retroactive Adjustments

##### [250-10-S50-3](https://asc.understandingaccounting.org/asc/250/10/#250-10-S50-3)

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See paragraph [505-10-S99-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-1), Regulation S-X Rule 3-04, for disclosure requirements pertaining to retroactive adjustments made to beginning stockholders' equity for items before that period.

#### Interim Financial Statement Disclosure of Date and Reasons for Material Accounting Changes

##### [250-10-S50-4](https://asc.understandingaccounting.org/asc/250/10/#250-10-S50-4)

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See paragraph [270-10-S99-1(b)(6) and (b)(7)](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-1), Regulation S-X Rules 10-01(b)(6) and (7), for rules regarding accounting changes in interim financial statements.