{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#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":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Disclosure of Summarized Interim Financial Data by Publicly Traded Companies","paragraphs":[{"citation":"270-10-50-1","para":"50-1","html":"
Many publicly traded companies report summarized financial information at periodic interim dates in considerably less detail than that provided in annual financial statements. While this information provides more timely information than would result if complete financial statements were issued at the end of each interim period, the timeliness of presentation may be partially offset by a reduction in detail in the information provided. As a result, certain guides as to minimum disclosure are desirable. (It should be recognized that the minimum disclosures of summarized interim financial data required of publicly traded companies do not constitute a fair presentation of financial position and results of operations in conformity with generally accepted accounting principles [GAAP].) If publicly traded companies report summarized financial information at interim dates (including reports on fourth quarters), the following data should be reported, as a minimum:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Basic and diluted earnings per share data for each period presented, determined in accordance with the provisions of Topic 260
  3. c
    Seasonal revenue, costs, or expenses (see paragraph 270-10-45-11)
  4. d
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  5. e
    Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs 270-10-45-11A and 270-10-50-5)
  6. f
    Contingent items (see paragraph 270-10-50-6)
  7. g
    Changes in accounting principles or changes in accounting estimates (see paragraphs
    270-10-45-12 through 45-16
    )
  8. h
    Significant changes in financial position (see paragraph 270-10-50-4)
  9. i
    All of the information about reportable segments required by paragraph 280-10-50-32, including provisions related to the recasting of segment information in previously issued financial statements.
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    4. 4
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    5. 5
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    6. 6
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
  10. j
    All of the following information about defined benefit pension plans and other defined benefit postretirement benefit plans, disclosed for all periods presented pursuant to the provisions of Subtopic 715-20:
    1. 1
      The amount of net periodic benefit cost recognized, for each period for which a statement of income is presented, showing separately the service cost component, the interest cost component, the expected return on plan assets for the period, the gain or loss component, the prior service cost or credit component, the transition asset or obligation component, and the gain or loss recognized due to a settlement or curtailment
    2. 2
      The total amount of the employer's contributions paid, and expected to be paid, during the current fiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1. Estimated contributions may be presented in the aggregate combining all of the following:
      1. i
        Contributions required by funding regulations or laws
      2. ii
        Discretionary contributions
      3. iii
        Noncash contributions.
  11. k
    The information about the use of fair value to measure assets and liabilities recognized in the statement of financial position pursuant to Section 820-10-50
  12. l
    The information about derivative instruments as required by Sections 815-10-50, 815-20-50, 815-25-50, 815-30-50, and 815-35-50
  13. m
    The information about financial instruments as required by Section 825-10-50
  14. n
    The information about certain investments in debt and equity securities as required by Sections 320-10-50, 321-10-50, and 942-320-50
  15. o
    The information about credit losses and impairments as required by Topic 326 on measurement of credit losses and impairments as required by Section 321-10-50
  16. p
    All of the following information about the credit quality of financial assets and the allowance for credit losses determined in accordance with the provisions of Subtopic 326-20 on financial instruments measured at amortized cost:
    1. 1
      Nonaccrual and past due financial assets (see paragraphs
      326-20-50-14 through 50-18
      )
    2. 2
      Allowance for expected credit losses related to financial assets (see paragraphs
      326-20-50-10 through 50-13
      )
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-13.
    4. 4
      Credit-quality information related to instruments within the scope of Subtopic 326-20 (see paragraphs
      326-20-50-4 through 50-9
      )
    5. 5
      Modifications of financing receivables (see paragraphs
      310-10-50-42 through 50-44
      ).
  17. q
    The gross information and net information required by paragraphs
    210-20-50-1 through 50-6
    .
  18. r
    The information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
  19. s
    The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph 310-10-50-11 and the amount of loans in the process of foreclosure as required by paragraph 310-10-50-35.
If summarized financial data are regularly reported on a quarterly basis, the foregoing information with respect to the current quarter and the current year-to-date or the last 12 months to date should be furnished together with comparable data for the preceding year.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7
Editor's Note: The pending content for paragraph 270-10-50-1 linked to paragraph 105-10-65-7 will be removed upon transition of paragraph 270-10-65-1.
Many publicly traded companies report summarized financial information at periodic interim dates in considerably less detail than that provided in annual financial statements. While this information provides more timely information than would result if complete financial statements were issued at the end of each interim period, the timeliness of presentation may be partially offset by a reduction in detail in the information provided. As a result, certain guides as to minimum disclosure are desirable. (It should be recognized that the minimum disclosures of summarized interim financial data required of publicly traded companies do not constitute a fair presentation of financial position and results of operations in conformity with generally accepted accounting principles [GAAP].) If publicly traded companies report summarized financial information at interim dates (including reports on fourth quarters), the following data should be reported, as a minimum:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Basic and diluted earnings per share data for each period presented, determined in accordance with the provisions of Topic 260
  3. c
    Seasonal revenue, costs, or expenses (see paragraph 270-10-45-11)
  4. d
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  5. e
    Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs 270-10-45-11A and 270-10-50-5)
  6. f
    Contingent items (see paragraph 270-10-50-6)
  7. g
    Changes in accounting principles,changes in accounting estimates, or changes in the reporting entity (see paragraphs
    270-10-45-12 through 45-16
    )
  8. h
    Significant changes in financial position (see paragraph 270-10-50-4)
  9. i
    All of the information about reportable segments required by paragraph 280-10-50-32, including provisions related to the recasting of segment information in previously issued financial statements.
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    4. 4
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    5. 5
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    6. 6
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
  10. j
    All of the following information about defined benefit pension plans and other defined benefit postretirement benefit plans, disclosed for all periods presented pursuant to the provisions of Subtopic 715-20:
    1. 1
      The amount of net periodic benefit cost recognized, for each period for which a statement of income is presented, showing separately the service cost component, the interest cost component, the expected return on plan assets for the period, the gain or loss component, the prior service cost or credit component, the transition asset or obligation component, and the gain or loss recognized due to a settlement or curtailment
    2. 2
      The total amount of the employer's contributions paid, and expected to be paid, during the current fiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1. Estimated contributions may be presented in the aggregate combining all of the following:
      1. i
        Contributions required by funding regulations or laws
      2. ii
        Discretionary contributions
      3. iii
        Noncash contributions.
  11. k
    The information about the use of fair value to measure assets and liabilities recognized in the statement of financial position pursuant to Section 820-10-50
  12. l
    The information about derivative instruments as required by Sections 815-10-50, 815-20-50, 815-25-50, 815-30-50, and 815-35-50
  13. m
    The information about financial instruments as required by Section 825-10-50
  14. n
    The information about certain investments in debt and equity securities as required by Sections 320-10-50, 321-10-50, and 942-320-50
  15. o
    The information about credit losses and impairments as required by Topic 326 on measurement of credit losses and impairments as required by Section 321-10-50
  16. p
    All of the following information about the credit quality of financial assets and the allowance for credit losses determined in accordance with the provisions of Subtopic 326-20 on financial instruments measured at amortized cost:
    1. 1
      Nonaccrual and past due financial assets (see paragraphs
      326-20-50-14 through 50-18
      )
    2. 2
      Allowance for expected credit losses related to financial assets (see paragraphs
      326-20-50-10 through 50-13
      )
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-13.
    4. 4
      Credit-quality information related to instruments within the scope of Subtopic 326-20 (see paragraphs
      326-20-50-4 through 50-9
      )
    5. 5
      Modifications of financing receivables (see paragraphs
      310-10-50-42 through 50-44
      ).
  17. q
    The gross information and net information required by paragraphs
    210-20-50-1 through 50-6
    .
  18. r
    The information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
  19. s
    The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph 310-10-50-11 and the amount of loans in the process of foreclosure as required by paragraph 310-10-50-35.
If summarized financial data are regularly reported on a quarterly basis, the foregoing information with respect to the current quarter and the current year-to-date or the last 12 months to date should be furnished together with comparable data for the preceding year.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-1 will be superseded upon transition, together with its heading:
> Disclosure of Summarized Interim Financial Data by Publicly Traded Companies
Paragraph superseded by Accounting Standards Update No. 2025-11.
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Consistent with paragraph 270-10-50-1, a public business entity, a not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market, or an employee benefit plan that files or furnishes financial statements with or to the Securities and Exchange Commission, shall disclose all of the following information about revenue from contracts with customers consistent with the guidance in Topic 606:
  1. a
    A disaggregation of revenue for the period, see paragraphs
    606-10-50-5 through 50-6
    and paragraphs
    606-10-55-89 through 55-91
    .
  2. b
    The opening and closing balances of receivables, contract assets, and contract liabilities from contracts with customers (if not otherwise separately presented or disclosed), see paragraph 606-10-50-8(a).
  3. c
    Revenue recognized in the reporting period that was included in the contract liability balance at the beginning of the period, see paragraph 606-10-50-8(b).
  4. d
    Revenue recognized in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods (for example, changes in transaction price), see paragraph 606-10-50-12A.
  5. e
    Information about the entity's remaining performance obligations as of the end of the reporting period, see paragraphs
    606-10-50-13 through 50-15
    .
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Consistent with paragraph 270-10-50-1, a public business entity, a not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-coun…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff0f4a31b7f21864d45fc1811b0fb30dd562c6786b743ce63968baf5ed8b3b82","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-1B","para":"50-1B","html":"
Costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods shall be charged to the interim period in which incurred. Disclosure in the notes to financial statements shall be made as to the nature and amount of such costs unless items of a comparable nature are included in both the current interim period and in the corresponding interim period of the preceding year. (See paragraph 270-10-45-8(b).)
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods shall be charged to the interim period in which incurred. Disclosure in the note…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5880ed9d2ff4346ce202d4b469c9c894447fa22432266e48488ffbec4d9bffa2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-2","para":"50-2","html":"
If interim financial data and disclosures are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third quarter interim report from the annual results. In the absence of a separate fourth quarter report or disclosure of the results (as outlined in the preceding paragraph) for that quarter in the annual report, disposals of components of an entity and unusual or infrequently occurring items recognized in the fourth quarter, as well as the aggregate effect of year-end adjustments that are material to the results of that quarter (see paragraphs 270-10-05-2 and 270-10-45-10) shall be disclosed in the annual report in a note to the annual financial statements. If a publicly traded company that regularly reports interim information makes an accounting change during the fourth quarter of its fiscal year and does not report the data specified by the preceding paragraph in a separate fourth quarter report or in its annual report, the disclosures about the effect of the accounting change on interim periods that are required by paragraphs
270-10-45-12 through 45-14
or by paragraph 250-10-45-15, as appropriate, shall be made in a note to the annual financial statements for the fiscal year in which the change is made.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"If interim financial data and disclosures are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third qua…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca2a3d43158b2ff78c853b03310614d9489f67778115f6c2ad315d853c8771fe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-3","para":"50-3","html":"
Disclosure of the impact of the financial results for interim periods of the matters discussed in paragraphs
270-10-45-12 through 45-16
and
270-10-50-5 through 50-6
is desirable for as many subsequent periods as necessary to keep the reader fully informed. There is a presumption that users of summarized interim financial data will have read the latest published annual report, including the financial disclosures required by generally accepted accounting principles (GAAP) and management's commentary concerning the annual financial results, and that the summarized interim data will be viewed in that context. In this connection, management is encouraged to provide commentary relating to the effects of significant events upon the interim financial results.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Disclosure of the impact of the financial results for interim periods of the matters discussed in paragraphs 270-10-45-12 through 45-16 and 270-10-50-5 through 50-6 is desirable for as many subsequent periods as necessar…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38d092366752983e08f9c74fcbd288b1bbe91b8ac70f43c89a386168fab5d550","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-4","para":"50-4","html":"
Publicly traded companies are encouraged to publish balance sheet and cash flow data at interim dates since these data often assist users of the interim financial information in their understanding and interpretation of the income data reported. If condensed interim balance sheet information or cash flow data are not presented at interim reporting dates, significant changes since the last reporting period with respect to liquid assets, net working capital, long-term liabilities, or stockholders' equity shall be disclosed.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Publicly traded companies are encouraged to publish balance sheet and cash flow data at interim dates since these data often assist users of the interim financial information in their understanding and interpretation of …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5ed05cd9202cc8601afb11853e6f0b331903ac5bfbcd820f21570a7fa3cb93","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5ca0c39da6beb909ab4aab0cba2713cdb836915f5673f60e8772445485e20a1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Unusual or Infrequent Items","paragraphs":[{"citation":"270-10-50-5","para":"50-5","html":"
Matters such as unusual seasonal results, business combinations, and acquisitions by not-for-profit entities shall be disclosed to provide information needed for a proper understanding of interim financial reports.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-5 will be superseded upon transition, together with its heading.
> Unusual or Infrequent Items
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Matters such as unusual seasonal results, business combinations, and acquisitions by not-for-profit entities shall be disclosed to provide information needed for a proper understanding of interim financial reports. Trans…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cb01c39f21999f1979be5de6d2d842a0f408f6adcb161600076f91d0a8a3b0c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76a3564f71ad49d838e000dab1ea2e42410ca9551007f89eac4ee521612bc890","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Contingencies","paragraphs":[{"citation":"270-10-50-6","para":"50-6","html":"
Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date shall be disclosed in interim reports in the same manner required for annual reports. Such disclosures shall be repeated in interim and annual reports until the contingencies have been removed, resolved, or have become immaterial. The significance of a contingency or uncertainty should be judged in relation to annual financial statements. Disclosures of such items shall include, but not be limited to, those matters that form the basis of a qualification of an independent auditor's report.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-6 will be superseded upon transition, together with its heading.
> Contingencies
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date shall be disclosed in interim reports in the same manner required for annual report…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b31277254955ba41ddc5a64263f07c7a19b9195c47899fcab475210623e2ee8","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35111907acacde94e88c3e58074ac86f0c5a73036b79cca2902a04c7b97ee57d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"270-10-50-6A","para":"50-6A","html":"
A lessor shall disclose a table of all lease-related income items in its interim financial statements (see paragraph 842-30-50-5 for lease-related income items).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-6A will be superseded upon transition, together with its heading.
> Leases
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"A lessor shall disclose a table of all lease-related income items in its interim financial statements (see paragraph 842-30-50-5 for lease-related income items).Transition date:(P) December 16, 2027; (N) December 16, 202…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d8ff901f3b3c867a2cda5735608bd6ab0fc1c786f7212d2f78315607861dae3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af1400b07e52a1ea132adb44932f902fe9f9cc56495e4bd68f5701e1829ab0a4","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Guidance Related to Disclosure of Other Topics at Interim Dates","paragraphs":[{"citation":"270-10-50-7","para":"50-7","html":"
The following may not represent all references to interim disclosure:
  1. a
    For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and 958-805-50.
  2. b
    For compensation-related costs, see paragraphs 715-60-50-3 and 715-60-50-6.
  3. c
    For disclosures required for entities with oil- and gas-producing activities, see paragraph 932-270-50-1.
  4. d
    For disclosures related to prior interim periods of the current fiscal year, see paragraph 250-10-50-11.
  5. e
    For fair value requirements, see Section 820-10-50.
  6. f
    For guarantors, see Section 460-10-50.
  7. g
    For pensions and other postretirement benefits, see paragraphs
    715-20-50-6 through 50-7
    .
  8. h
    For reportable segments, see paragraphs 280-10-50-39 and 280-10-55-16.
  9. i
    For suspended well costs and interim reporting, see Section 932-235-50.
  10. j
    For applicability of disclosure requirements related to risks and uncertainties, see paragraph 275-10-15-3.
  11. k
    For discontinued operations, see paragraphs
    205-20-50-1 through 50-7
    .
  12. l
    For disposals of individually significant components of an entity, see paragraph 360-10-50-3A.
  13. ll
    For disclosure requirements on the amount of obligations outstanding under a supplier finance program, see paragraph 405-50-50-4.
  14. m
    For insurance entities that account for short-duration contracts, see paragraphs 944-40-50-3 and 944-40-50-4E.
  15. n
    For insurance entities that account for long-duration contracts, see paragraphs
    944-30-50-2A through 50-2B
    , 944-40-50-6 through 50-7C, and
    944-80-50-1 through 50-2
    .
  16. o
    For disclosure requirements on investments that generate income tax credits and other income tax benefits from a tax credit program, see paragraphs
    323-740-50-1 through 50-2
    .
  17. p
    For disclosure requirements for crypto assets, see paragraphs 350-60-50-1 and
    350-60-50-6 through 50-7
    .
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1The following may not represent all references to interim disclosure:
  1. a
    For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and 958-805-50.
  2. b
    For compensation-related costs, see paragraphs 715-60-50-3 and 715-60-50-6.
  3. c
    For disclosures required for entities with oil- and gas-producing activities, see paragraph 932-270-50-1.
  4. d
    For disclosures related to prior interim periods of the current fiscal year, see paragraph 250-10-50-11.
  5. e
    For fair value requirements, see Section 820-10-50.
  6. f
    For guarantors, see Section 460-10-50.
  7. g
    For pensions and other postretirement benefits, see paragraphs
    715-20-50-6 through 50-7
    .
  8. h
    For reportable segments, see paragraphs 280-10-50-39 and 280-10-55-16.
  9. i
    For suspended well costs and interim reporting, see Section 932-235-50.
  10. j
    For applicability of disclosure requirements related to risks and uncertainties, see paragraph 275-10-15-3.
  11. k
    For discontinued operations, see paragraphs
    205-20-50-1 through 50-7
    .
  12. l
    For disposals of individually significant components of an entity, see paragraph 360-10-50-3A.
  13. ll
    For disclosure requirements on the amount of obligations outstanding under a supplier finance program, see paragraph 405-50-50-4.
  14. m
    For insurance entities that account for short-duration contracts, see paragraphs 944-40-50-3 and 944-40-50-4E.
  15. n
    For insurance entities that account for long-duration contracts, see paragraphs
    944-30-50-2A through 50-2B
    , 944-40-50-6 through 50-7C, and
    944-80-50-1 through 50-2
    .
  16. o
    For disclosure requirements on investments that generate income tax credits and other income tax benefits from a tax credit program, see paragraphs
    323-740-50-1 through 50-2
    .
  17. p
    For disclosure requirements for crypto assets, see paragraphs 350-60-50-1 and
    350-60-50-6 through 50-7
    .
  18. q
    For income statement expense disaggregation, see Subtopic 220-40.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-7 will be superseded upon transition, together with its heading.
> Guidance Related to Disclosure of Other Topics at Interim Dates
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"The following may not represent all references to interim disclosure:\n(a) For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e1632f4e4f60a736601f8be69fc02c3ef6263f9f498669e91bc21a19bea243f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-8","para":"50-8","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1This Section provides the following disclosure guidance for interim financial statements and notes in accordance with generally accepted accounting principles (GAAP):
  1. a
    Disclosure requirements of this Topic
  2. b
    Interim disclosure requirements of other Topics for condensed statements
  3. c
    Disclosure principle.
The disclosures in (a) and (b) and the disclosure principle in (c) are designed to complement each other. In determining which disclosures to provide in condensed statements, an entity shall evaluate the list of disclosures to determine whether a disclosure is required to be provided in an interim period. All entities, except those that provide notes subject to applicable annual disclosure requirements in GAAP, shall consider the disclosure principle in paragraphs
270-10-50-67 through 50-70
to determine whether any additional disclosures are necessary in an interim reporting period.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1This Section provides the following disclosure guidance for interim financial statements and notes in accordance with generally a…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6058d0a107c1da74f04c262df3cf361749071fe986b8819615eb419eb23c44cf","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9189446d8a610cf01522f6661b664563287c47902a3785e8c03b28da55bcee25","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Disclosure Requirements of This Topic","paragraphs":[{"citation":"270-10-50-9","para":"50-9","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1All entities shall disclose the following information in their interim financial statements and notes in accordance with GAAP:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  3. c
    The nature and amount of costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods unless items of a comparable nature are included in both the current interim period and in the corresponding interim period of the preceding year.
  4. d
    Information needed for a proper understanding of the impact of unusual or infrequent items such as unusual seasonal results.
  5. e
    The seasonal nature of activities for an entity with material seasonal variations in revenue, costs, or expenses.
  6. f
    When an entity uses estimated gross profit rates to determine the cost of goods sold during interim periods or uses other methods different from those used at annual inventory dates, the method used to determine the cost of goods sold at the interim date and any significant adjustments that result from reconciliations with the annual physical inventory.
  7. g
    Error corrections that are material with respect to an interim period but not material with respect to the estimated income for the full fiscal year or to the trend of earnings, as indicated in paragraph 250-10-45-27.
  8. h
    A statement that interim financial statements are to be read in conjunction with the most recently issued annual financial statements and notes in accordance with GAAP. This disclosure is applicable only for entities that are not Securities and Exchange Commission (SEC) registrants and that provide condensed statements in accordance with the guidance in paragraphs
    270-10-45-22 through 45-23
    .
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1All entities shall disclose the following information in their interim financial statements and notes in accordance with GAAP:\n(a…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb7375cd96456e42c69c400c194b77f75113428b6a6f1cbfd205b0d833f41abe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-10","para":"50-10","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If interim financial statements and notes in accordance with GAAP are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third quarter interim financial statements and notes in accordance with GAAP from the annual results. In the absence of separate fourth quarter financial statements, disposals of components of an entity and unusual or infrequently occurring items recognized in the fourth quarter, as well as the aggregate effect of year-end adjustments that are material to the results of that quarter (see paragraphs 270-10-05-2 and 270-10-45-10), shall be disclosed in a note to the annual financial statements. If an entity that regularly provides interim financial statements and notes in accordance with GAAP makes an accounting change during the fourth quarter of its fiscal year and does not report the data specified by paragraph 270-10-50-9in a separate fourth quarter report or in its annual report, the disclosures about the effect of the accounting change on interim periods that are required by paragraphs
270-10-45-12 through 45-14
or by paragraph 250-10-45-15, as appropriate, shall be made in a note to the annual financial statements for the fiscal year in which the change is made.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1If interim financial statements and notes in accordance with GAAP are not separately reported for the fourth quarter, users of th…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe441faaa512cdfb3fee81dd09616ebaaf0bc2b9ce61fc1f802b31c55a2a101","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d59f7e8bb7e8a0a3d175f7a26c3ced3c2a208a06f44a1b3f14c0d3791d5f14","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Interim Disclosure Requirements of Other Topics for Condensed Statements","paragraphs":[{"citation":"270-10-50-11","para":"50-11","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraphs
270-10-50-12 through 50-66
include a list of interim disclosure requirements for condensed statements (see paragraphs
270-10-45-20 through 45-23
for form and content guidance for condensed statements). While this Section provides a list of the interim disclosure requirements, an entity should refer to each referenced Topic to determine the scope of the disclosures and related requirements. Throughout the Codification there are specific disclosures that are required for an event or a transaction. When an event or transaction occurs during an interim period, an entity shall consider whether incremental disclosures are required as a result of the assessment of the disclosure principle beginning in paragraph 270-10-50-67 and, if applicable, apply the disclosure requirements of the related Topic.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1Paragraphs 270-10-50-12 through 50-66 include a list of interim disclosure requirements for condensed statements (see paragraphs …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03a537b3a7ce12b31183c45bfaecf039a0a2315c465d1187705f4051fe920638","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-12","para":"50-12","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e27368a776e97802868fe91661e30da56d38af327124b7c46f93f8ff8d9b067","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-13","para":"50-13","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-20-50-1
205-20-50-3 through 50-3A
205-20-50-4A through 50-4B
205-20-50-5A through 50-5D
205-20-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-20-50-1205-20-50-3 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88568aec5cb6778b6c3c6a6d07f7d412e576a9e122c7af3bad3767949db0fc9b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-14","para":"50-14","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-40-50-12 through 50-14
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-40-50-12 through 50-14 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35fee0f343da4972e185138b59441bc83520c6c2ed609f3f1ff3617414f2652f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-15","para":"50-15","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
210-20-50-1 through 50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n210-20-50-1 through 50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec5aa0127275094d0e7135f863339126ac17f86ea7063efff2591cbbafe2e4bc","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-16","para":"50-16","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-10-50-4 through 50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-10-50-4 through 50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f151cd2d45c02163d3e77072ecf174b4055dda30d4f3a453e7eb170146a2172a","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-17","para":"50-17","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-20-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-20-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d354afedfb6fbb1d2042efd387dc256e2733f112a985641d6ce4fc7018944146","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-18","para":"50-18","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-40-50-4
220-40-50-6 through 50-11
220-40-50-19 through 50-22
220-40-50-26 through 50-36
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-40-50-4220-40-50-6 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29e04567e1523b7504f2971bfda1c920bb4f016e4372e89c649a16875ceebcf4","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-19","para":"50-19","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
250-10-50-1 through 50-4
250-10-50-6 through 50-9
250-10-50-11 through 50-12
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n250-10-50-1 through 50-4250-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:366cc3d958e82ed193b6ae93af3961c981a14f51825d33a8e1897078489f36f7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-20","para":"50-20","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
260-10-50-1
260-10-50-2 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n260-10-50-1260-10-50-2 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bcd89812544cc9945ef97b414b9e24c8ae2dedfcb2ca9b442b8f8dc8b8eb02d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-21","para":"50-21","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
280-10-50-22 through 50-26C
280-10-50-28A through 50-28B
280-10-50-32
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n280-10-50-22 through 50-26C280-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ae562a56dbd13d8dec0e5172c652fd613b816dc3d69ccc0ecced7417fb973c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-22","para":"50-22","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
310-10-50-11
310-10-50-35
310-10-50-41 through 50-44
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n310-10-50-11310-10-50-35310-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f624739b39c5e4293bbf95632d63628dbe9381d0fa0f70ca767f0cd169a0d25","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-23","para":"50-23","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
320-10-50-2 through 50-3
320-10-50-5 through 50-5C
320-10-50-9 through 50-10
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n320-10-50-2 through 50-3320-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41a2db739e239ebcc320418b8c9e9107232e8b6bf9a97267e453e5085ac5038c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-24","para":"50-24","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
321-10-50-3 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n321-10-50-3 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fffcbd4a1b6ff08c0ba3cc802a11bf92e4a6accbbbd51e4c65b1f336f96fc4fe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-25","para":"50-25","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-20-50-4 through 50-12
326-20-50-13 through 50-18
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n326-20-50-4 through 50-12326-20…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98763a56c514a276ce0efd6665f3d2834840c90d386c67018ba8d44cb9ed8280","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-26","para":"50-26","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-30-50-4 through 50-5
326-30-50-7 through 50-9
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n326-30-50-4 through 50-5326-30-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15a5767045b5c4b1f341b29edc64010562b12e7b1e2bfd4a14c2b63fa4fa691","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-27","para":"50-27","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
350-60-50-1
350-60-50-6 through 50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n350-60-50-1350-60-50-6 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8e18af989d24b48017444afbd9a5c9a84df211d67353ff2aed462ec3df279fa","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-28","para":"50-28","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
360-10-50-3A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n360-10-50-3A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95251c14083901ee3e733c748e3883be97cb8408bd96e7af283b153577c32cd1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-29","para":"50-29","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
405-50-50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n405-50-50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e38744770784ec2f6b3a19d76a2c8f79e0fb93eb880a3c79e05f88c3363859dc","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-30","para":"50-30","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
420-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n420-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54c0eb8e16c36fe1dacc495d5aa0b0668e23bf68594cbfe45f21ef549cbf931d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-31","para":"50-31","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
460-10-50-2 through 50-4
460-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n460-10-50-2 through 50-4460-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a44e9a14f2c11cabb2c335a37e7966103e3c4257c0996814bd75e2da0a8f7db1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-32","para":"50-32","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
470-20-50-2A
470-20-50-2C
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n470-20-50-2A470-20-50-2C |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f35f50075a02d0ba68e3700868e8a7ace5d7ea3af576edf2c7260a29e47a390","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-33","para":"50-33","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
505-10-50-2 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n505-10-50-2 through 50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b24de7bddd9672461b463845a8447256090bd9562dcdb2be0a9b7ebf535a004","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-34","para":"50-34","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
606-10-50-5 through 50-6
606-10-50-8
606-10-50-12A through 50-15
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n606-10-50-5 through 50-6606-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e359f221326b911f91ff2b8f714d274dd8d3c845cc569fca9b9b85dbb0c52857","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-35","para":"50-35","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-20-50-6 through 50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n715-20-50-6 through 50-7 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bf90682d0b6c9cc838e4336d971b7843b31786c8461b04623218e563b20c258","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-36","para":"50-36","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-60-50-3
715-60-50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n715-60-50-3715-60-50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae109ff0931a685a5ea484eb5bbfc968f93bebbb27274d2534cfeeb06c1ee381","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-37","para":"50-37","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-270-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n740-270-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc86decf82c1e7544a1d3438b5398c71b171d8851495e19ebaca7bf3de097eb8","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-38","para":"50-38","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-323-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n740-323-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea3cb837498f55e404c99cbc5ed4692aea09226392107cd49f3f2f9519bdc1f3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-39","para":"50-39","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-10-50-1 through 50-5
805-10-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-10-50-1 through 50-5805-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70068208e0c61d208ba9587706a45f5882e5c42f3e99ed67a73b535ca93f1014","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-40","para":"50-40","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-20-50-1 through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-20-50-1 through 50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27da8c303db3d7aec9519ce51b2e4ac781b7dc1abafde9b6bb7311eb4e1b0cf","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-41","para":"50-41","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-30-50-1 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-30-50-1 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c04dcae05da031bff6441642e70e0806608d80db84b27b2d3a616acc0c6a5b0f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-42","para":"50-42","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
808-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n808-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a63c41ef0a7a7314fbe806627d3e1e470e0a50625525b47f9e01bd4f254dda7f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-43","para":"50-43","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
810-10-50-3 through 50-4
810-10-50-5A
810-10-50-6
810-10-50-9
810-10-50-21
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n810-10-50-3 through 50-4810-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf3c29d48d443cef5c21a193669d05eb66d2cceff585df0b43f0da6281dddfe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-44","para":"50-44","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-10-50-1 through 50-4EEE
815-10-50-4F through 50-4H
815-10-50-4K through 50-4L
815-10-50-5C
815-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-10-50-1 through 50-4EEE815-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59c6a9dda618a4805423d6b4ad71867487e66b88ee16a415d31642565f54ad63","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-45","para":"50-45","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-15-50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-15-50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6261acbbd3f2c2e163365380fcc3619a59ced9f86dda24c99f03ba5b5e23df7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-46","para":"50-46","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-30-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-30-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91878863644f3e10107a65c05595eeb7e4bd804d422595d95786c4389f842094","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-47","para":"50-47","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-40-50-2A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-40-50-2A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:156124908f9499894813bf61ef261bdc2158ef14378bec7527dcfac70e9a22a2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-48","para":"50-48","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
820-10-50-2
820-10-50-2G
820-10-50-3
820-10-50-4A
820-10-50-6A through 50-6B
820-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n820-10-50-2820-10-50-2G820-10-5…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e5ffb1333c5e51042c25069a4aafbe6a241036b1c1a70976606db932af5c463","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-49","para":"50-49","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
825-10-50-10 through 50-11
825-10-50-12
825-10-50-20 through 50-21
825-10-50-28
825-10-50-30 through 50-32
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n825-10-50-10 through 50-11825-1…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69b5aa7f1afa3cb29a20d26232c27089c41ad5977d0f2fcd2036f72e5f811d3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-50","para":"50-50","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
842-30-50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n842-30-50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb5af0e9771e77e3bf2c476e4c8c1b25e86ffd5bbda00e811bbe61da5722c6a6","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-51","para":"50-51","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-10-50-4A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-10-50-4A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35a5d81566a8b9feecd3e06ee49473745d752978891fedb58f73dbf08dcc38e2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-52","para":"50-52","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-20-50-2A through 50-4
860-20-50-4D through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-20-50-2A through 50-4860-20…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abbed8d94c2c61775a092726b164e1f4c0128aaf4eeda0e264bbd19e82b5abf2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-53","para":"50-53","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-30-50-1A
860-30-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-30-50-1A860-30-50-7 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e95d6c85e9953dedb4f3476f4f9dee4b02d5615bb0a82d88424738586785c117","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-54","para":"50-54","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-50-50-2 through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-50-50-2 through 50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07803896288358a69fda62f5936e558e192642d3ac1167ae7a580348132042e7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-55","para":"50-55","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
932-270-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n932-270-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bcf3bcd82b12ff4b9366a619f98fc9d49c7d730190ed98fe515615e1dced9db","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-56","para":"50-56","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
942-320-50-2 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n942-320-50-2 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76b951ae1d62202e22dbf848cb4f6355d33bfa7f130170c2d4bd665d9208587b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-57","para":"50-57","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-30-50-2A through 50-2B
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-30-50-2A through 50-2B |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffcdd479f23e726d6f88e69e1d9c360ad5bb615476501b1467f7790e741d4fb3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-58","para":"50-58","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-40-50-3
944-40-50-4A
944-40-50-4E
944-40-50-6 through 50-7C
944-40-50-9(a)(5)
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-40-50-3944-40-50-4A944-40-5…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3a702c31b720df386d12a00d618bdcc66f8acc0c8e577eaaf3a524a9c53ff9b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-59","para":"50-59","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-60-50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-60-50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6839035e99229f8fdba7a58adb2e34148e5243eb96db6b32fc9595a647ebd0","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-60","para":"50-60","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-80-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-80-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1133ba6bd0016a3cf38aaa484bed5a954ac297e2d694a6e7ef5b314645b8a0db","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-61","para":"50-61","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-310-50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-310-50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7841d5e72b0583a0571ebe598fa804ac7d4c011cc188787bfcd845c967a73c7b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-62","para":"50-62","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-605-50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-605-50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:421617d8d6283dd3130ff7b6b8ac008bd356fde00253cb2892f600f5fe5d66f3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-63","para":"50-63","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-20-50-3
946-20-50-10
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n946-20-50-3946-20-50-10 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bfa826081b5484cbd1c4a0f67189003fae52114a74ac360f0feb6ae2bbb7705","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-64","para":"50-64","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-205-50-18
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n946-205-50-18 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae48dbf255767a3c532dc69e057086ea7e374197901377040b0d5d4e5782ee24","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-65","para":"50-65","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
954-805-50-1 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n954-805-50-1 through 50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dba6697507960ead6200c16496432243da1fd63cf2190cd4370f493b2fd1bf5","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-66","para":"50-66","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
958-805-50-2 through 50-6
958-805-50-8 through 50-14
958-805-50-16 through 50-17
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n958-805-50-2 through 50-6958-80…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7334117d0cf301d1eb561ef3eaa591762dfb58b613862003440fc4ff4e1dd1ce","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32468bc3d5bc46574732916330dab6864ed4fdb4cf3409d9c259471ebae56c4b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Disclosure Principle","paragraphs":[{"citation":"270-10-50-67","para":"50-67","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Interim financial statements and notes in accordance with GAAP shall include disclosures either on the face of the financial statements or in accompanying footnotes sufficient so as to make interim financial statements and notes in accordance with GAAP presented not misleading. An entity that is an SEC registrant may presume that users of interim financial statements and notes in accordance with GAAP have read or have access to the audited financial statements for the preceding fiscal year and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. (Paragraphs
270-10-45-21 through 45-23
provide guidance for an entity that is not an SEC registrant.) Accordingly, footnote disclosure which would substantially duplicate the disclosure contained in the most recent annual report to security holders or latest annual financial statements, such as a statement of significant accounting policies and practices and details of accounts which have not changed significantly in amount or composition since the end of the most recently completed fiscal year, may be omitted.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1Interim financial statements and notes in accordance with GAAP shall include disclosures either on the face of the financial stat…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a480762ca1af4b0be284c4f5305e5f26a0a255f3fd35565511b55cd6886861","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-68","para":"50-68","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1However, disclosure shall be provided where events subsequent to the end of the most recent fiscal year have occurred which have a material impact on the entity. Disclosures shall encompass (but not be limited to), for example, significant changes since the end of the most recently completed fiscal year in such items as accounting principles and practices; estimates inherent in the preparation of financial statements; status of long-term contracts; capitalization including significant new borrowings or modification of existing financing arrangements; and the reporting entity resulting from business combinations or dispositions. Notwithstanding the above, where material contingencies exist, disclosure of such matters shall be provided even though a significant change since year-end may not have occurred.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1However, disclosure shall be provided where events subsequent to the end of the most recent fiscal year have occurred which have …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:465f80153781cc75107074b24deb87e0005302e9255359df6a16797ecc2c5aa1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-69","para":"50-69","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial statements at an interim date shall be disclosed in interim reporting periods in the same manner required for annual reporting periods. Such disclosures shall be repeated in interim and annual financial statements and notes in accordance with GAAP until the contingencies have been removed, resolved, or have become immaterial. The significance of a contingency or uncertainty should be judged in relation to annual financial statements.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial statements at an…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eeddc2055bb6e424ac62fc37688b7070505e03ef9ed4eb0988ee20ba21f7dff9","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-70","para":"50-70","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1An entity that provides disclosure about events since the end of the last annual reporting period that have a material impact on the entity (for example, an impairment or a restructuring) that occur during an interim period in accordance with paragraph 270-10-50-68 shall consider the annual disclosure requirements in other Topics as the basis for the relevant disclosures for the current interim period. The relevant disclosures for the current interim period shall focus on the event that should be captured under the disclosure principle. Therefore, all of the annual disclosure requirements in those other Topics may not be relevant.
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