# ASC 270-10-50: Interim Reporting — Overall — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/270/10/#50-disclosure) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:bb36467b281ed4cc410acdd80ed2666a448ea47ab7a7eb56db7e07e67faba470 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 270-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/270/10/#50-disclosure) SEC content: no #### Disclosure of Summarized Interim Financial Data by Publicly Traded Companies ##### [270-10-50-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-1) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:cadb0f354b79c1cc47ab338eb324be52fbf128a7ad0a8abc44ac9c268688d436 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Many [publicly traded companies](https://asc.understandingaccounting.org/glossary/p/#publicly-traded-company "A publicly traded company includes any company whose securities trade in a public market on either of the following: A stock exchange (domestic or foreign) In the over-the-counter market (including securities quoted only locally or regionally), or any company that is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). Additionally, when a company is required to file or furnish financial statements with the SEC or makes a filing with a regulatory agency in preparation for sale of its securities in a public market it is considered a publicly traded company for this purpose. Conduit debt securities refers to certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.") 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-11)) 4. d Significant changes in estimates or provisions for income taxes (see paragraphs [740-270-30-2](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-2), [740-270-30-6](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-6), and [740-270-30-8](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-8)) 5. e Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs [270-10-45-11A](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-11A) and [270-10-50-5](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-5)) 6. f Contingent items (see paragraph [270-10-50-6](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-6)) 7. g [Changes in accounting principles](https://asc.understandingaccounting.org/glossary/c/#change-in-accounting-principle "A change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle also is considered a change in accounting principle.") or [changes in accounting estimates](https://asc.understandingaccounting.org/glossary/c/#change-in-accounting-estimate "A change that has the effect of adjusting the carrying amount of an existing asset or liability or altering the subsequent accounting for existing or future assets or liabilities. A change in accounting estimate is a necessary consequence of the assessment, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new information. Examples of items for which estimates are necessary are uncollectible receivables, inventory obsolescence, service lives and salvage values of depreciable assets, and warranty obligations.") (see paragraphs [270-10-45-12 through 45-16](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-12) ) 8. h Significant changes in financial position (see paragraph [270-10-50-4](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-4)) 9. i All of the information about reportable segments required by paragraph [280-10-50-32](https://asc.understandingaccounting.org/asc/280/10/#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](https://asc.understandingaccounting.org/updates/asu-2023-07/). 2. 2 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 3. 3 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 4. 4 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 5. 5 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 6. 6 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/asc/715/20/#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](https://asc.understandingaccounting.org/glossary/f/#financial-asset "Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.") 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](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-14) ) 2. 2 Allowance for expected credit losses related to financial assets (see paragraphs [326-20-50-10 through 50-13](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-10) ) 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-4) ) 5. 5 Modifications of financing receivables (see paragraphs [310-10-50-42 through 50-44](https://asc.understandingaccounting.org/asc/310/10/#310-10-50-42) ). 17. q The gross information and net information required by paragraphs [210-20-50-1 through 50-6](https://asc.understandingaccounting.org/asc/210/20/#210-20-50-1) . 18. r The information about changes in accumulated other comprehensive income required by paragraphs [220-10-45-14A](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-14A) and [220-10-45-17 through 45-17B](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-17). 19. s The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph [310-10-50-11](https://asc.understandingaccounting.org/asc/310/10/#310-10-50-11) and the amount of loans in the process of foreclosure as required by paragraph [310-10-50-35](https://asc.understandingaccounting.org/asc/310/10/#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](https://asc.understandingaccounting.org/asc/105/10/#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](https://asc.understandingaccounting.org/glossary/p/#publicly-traded-company "A publicly traded company includes any company whose securities trade in a public market on either of the following: A stock exchange (domestic or foreign) In the over-the-counter market (including securities quoted only locally or regionally), or any company that is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). Additionally, when a company is required to file or furnish financial statements with the SEC or makes a filing with a regulatory agency in preparation for sale of its securities in a public market it is considered a publicly traded company for this purpose. Conduit debt securities refers to certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.") 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-11)) 4. d Significant changes in estimates or provisions for income taxes (see paragraphs [740-270-30-2](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-2), [740-270-30-6](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-6), and [740-270-30-8](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-8)) 5. e Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs [270-10-45-11A](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-11A) and [270-10-50-5](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-5)) 6. f Contingent items (see paragraph [270-10-50-6](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-6)) 7. g [Changes in accounting principles,](https://asc.understandingaccounting.org/glossary/c/#change-in-accounting-principle "A change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle also is considered a change in accounting principle.")[changes in accounting estimates,](https://asc.understandingaccounting.org/glossary/c/#change-in-accounting-estimate "A change that has the effect of adjusting the carrying amount of an existing asset or liability or altering the subsequent accounting for existing or future assets or liabilities. A change in accounting estimate is a necessary consequence of the assessment, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new information. Examples of items for which estimates are necessary are uncollectible receivables, inventory obsolescence, service lives and salvage values of depreciable assets, and warranty obligations.") or [changes in the reporting entity](https://asc.understandingaccounting.org/glossary/c/#change-in-the-reporting-entity "A change that results in financial statements that, in effect, are those of a different reporting entity. A change in the reporting entity is limited mainly to the following: Presenting consolidated or combined financial statements in place of financial statements of individual entities Changing specific subsidiaries that make up the group of entities for which consolidated financial statements are presented Changing the entities included in combined financial statements. Neither a business combination accounted for by the acquisition method nor the consolidation of a variable interest entity (VIE) pursuant to Topic 810 is a change in reporting entity.") (see paragraphs [270-10-45-12 through 45-16](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-12) ) 8. h Significant changes in financial position (see paragraph [270-10-50-4](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-4)) 9. i All of the information about reportable segments required by paragraph [280-10-50-32](https://asc.understandingaccounting.org/asc/280/10/#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](https://asc.understandingaccounting.org/updates/asu-2023-07/). 2. 2 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 3. 3 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 4. 4 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 5. 5 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-2023-07/). 6. 6 Subparagraph superseded by [Accounting Standards Update No. 2023-07](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/asc/715/20/#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](https://asc.understandingaccounting.org/glossary/f/#financial-asset "Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.") 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](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-14) ) 2. 2 Allowance for expected credit losses related to financial assets (see paragraphs [326-20-50-10 through 50-13](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-10) ) 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/asc/326/20/#326-20-50-4) ) 5. 5 Modifications of financing receivables (see paragraphs [310-10-50-42 through 50-44](https://asc.understandingaccounting.org/asc/310/10/#310-10-50-42) ). 17. q The gross information and net information required by paragraphs [210-20-50-1 through 50-6](https://asc.understandingaccounting.org/asc/210/20/#210-20-50-1) . 18. r The information about changes in accumulated other comprehensive income required by paragraphs [220-10-45-14A](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-14A) and [220-10-45-17 through 45-17B](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-17). 19. s The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph [310-10-50-11](https://asc.understandingaccounting.org/asc/310/10/#310-10-50-11) and the amount of loans in the process of foreclosure as required by paragraph [310-10-50-35](https://asc.understandingaccounting.org/asc/310/10/#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](https://asc.understandingaccounting.org/asc/270/10/#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.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-1A](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-1A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ff0f4a31b7f21864d45fc1811b0fb30dd562c6786b743ce63968baf5ed8b3b82 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Consistent with paragraph [270-10-50-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-1), a [public business entity](https://asc.understandingaccounting.org/glossary/p/#public-business-entity "A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It 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. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."), a [not-for-profit entity](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.") 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](https://asc.understandingaccounting.org/glossary/r/#revenue "Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.") from [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations.") with [customers](https://asc.understandingaccounting.org/glossary/c/#customer "A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.") 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](https://asc.understandingaccounting.org/asc/606/10/#606-10-50-5) and paragraphs [606-10-55-89 through 55-91](https://asc.understandingaccounting.org/asc/606/10/#606-10-55-89) . 2. b The opening and closing balances of receivables, [contract assets](https://asc.understandingaccounting.org/glossary/c/#contract-asset "An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance)."), and [contract liabilities](https://asc.understandingaccounting.org/glossary/c/#contract-liability "An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.") from contracts with customers (if not otherwise separately presented or disclosed), see paragraph [606-10-50-8(a)](https://asc.understandingaccounting.org/asc/606/10/#606-10-50-8). 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)](https://asc.understandingaccounting.org/asc/606/10/#606-10-50-8). 4. d Revenue recognized in the reporting period from [performance obligations](https://asc.understandingaccounting.org/glossary/p/#performance-obligation "A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.") satisfied (or partially satisfied) in previous periods (for example, changes in **[transaction price](https://asc.understandingaccounting.org/glossary/t/#transaction-price "The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.")**), see paragraph [606-10-50-12A](https://asc.understandingaccounting.org/asc/606/10/#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](https://asc.understandingaccounting.org/asc/606/10/#606-10-50-13) . Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-1B](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-1B) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:5880ed9d2ff4346ce202d4b469c9c894447fa22432266e48488ffbec4d9bffa2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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)](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-8).) Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-2](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-2) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ca2a3d43158b2ff78c853b03310614d9489f67778115f6c2ad315d853c8771fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-05-2) and [270-10-45-10](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-10)) shall be disclosed in the annual report in a note to the annual financial statements. If a [publicly traded company](https://asc.understandingaccounting.org/glossary/p/#publicly-traded-company "A publicly traded company includes any company whose securities trade in a public market on either of the following: A stock exchange (domestic or foreign) In the over-the-counter market (including securities quoted only locally or regionally), or any company that is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). Additionally, when a company is required to file or furnish financial statements with the SEC or makes a filing with a regulatory agency in preparation for sale of its securities in a public market it is considered a publicly traded company for this purpose. Conduit debt securities refers to certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.") that regularly reports interim information makes an [accounting change](https://asc.understandingaccounting.org/glossary/a/#accounting-change "A change in an accounting principle, an accounting estimate, or the reporting entity. The correction of an error in previously issued financial statements is not 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-12) or by paragraph [250-10-45-15](https://asc.understandingaccounting.org/asc/250/10/#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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-3](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-3) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:38d092366752983e08f9c74fcbd288b1bbe91b8ac70f43c89a386168fab5d550 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Disclosure of the impact of the financial results for interim periods of the matters discussed in paragraphs [270-10-45-12 through 45-16](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-12) and [270-10-50-5 through 50-6](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-5) 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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-4](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-4) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:1f5ed05cd9202cc8601afb11853e6f0b331903ac5bfbcd820f21570a7fa3cb93 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/) #### Unusual or Infrequent Items ##### [270-10-50-5](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-5) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:4cb01c39f21999f1979be5de6d2d842a0f408f6adcb161600076f91d0a8a3b0c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Matters such as unusual seasonal results, business combinations, and [acquisitions by not-for-profit entities](https://asc.understandingaccounting.org/glossary/a/#acquisition-by-a-not-for-profit-entity "A transaction or other event in which a not-for-profit acquirer obtains control of one or more nonprofit activities or businesses and initially recognizes their assets and liabilities in the acquirer's financial statements. When applicable guidance in Topic 805 is applied by a not-for-profit entity, the term business combination has the same meaning as this term has for a for-profit entity. Likewise, a reference to business combinations in guidance that links to Topic 805 has the same meaning as a reference to 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](https://asc.understandingaccounting.org/asc/270/10/#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.](https://asc.understandingaccounting.org/updates/asu-2025-11/) #### Contingencies ##### [270-10-50-6](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-6) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:1b31277254955ba41ddc5a64263f07c7a19b9195c47899fcab475210623e2ee8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/270/10/#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.](https://asc.understandingaccounting.org/updates/asu-2025-11/) #### Leases ##### [270-10-50-6A](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-6A) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:8d8ff901f3b3c867a2cda5735608bd6ab0fc1c786f7212d2f78315607861dae3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A [lessor](https://asc.understandingaccounting.org/glossary/l/#lessor "An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration.") shall disclose a table of all lease-related income items in its interim financial statements (see paragraph [842-30-50-5](https://asc.understandingaccounting.org/asc/842/30/#842-30-50-5) for lease-related income items). Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#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.](https://asc.understandingaccounting.org/updates/asu-2025-11/) #### Guidance Related to Disclosure of Other Topics at Interim Dates ##### [270-10-50-7](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-7) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:0e1632f4e4f60a736601f8be69fc02c3ef6263f9f498669e91bc21a19bea243f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following may not represent all references to interim disclosure: 1. a For business combinations and combinations accounted for by [not-for-profit entities](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."), 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](https://asc.understandingaccounting.org/asc/715/60/#715-60-50-3) and [715-60-50-6](https://asc.understandingaccounting.org/asc/715/60/#715-60-50-6). 3. c For disclosures required for entities with oil- and gas-producing activities, see paragraph [932-270-50-1](https://asc.understandingaccounting.org/asc/270/932/#270-932-50-1). 4. d For disclosures related to prior interim periods of the current fiscal year, see paragraph [250-10-50-11](https://asc.understandingaccounting.org/asc/250/10/#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](https://asc.understandingaccounting.org/asc/715/20/#715-20-50-6) . 8. h For reportable segments, see paragraphs [280-10-50-39](https://asc.understandingaccounting.org/asc/280/10/#280-10-50-39) and [280-10-55-16](https://asc.understandingaccounting.org/asc/280/10/#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](https://asc.understandingaccounting.org/asc/275/10/#275-10-15-3). 11. k For discontinued operations, see paragraphs [205-20-50-1 through 50-7](https://asc.understandingaccounting.org/asc/205/20/#205-20-50-1) . 12. l For disposals of individually significant components of an entity, see paragraph [360-10-50-3A](https://asc.understandingaccounting.org/asc/360/10/#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](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-4). 14. m For insurance entities that account for short-duration contracts, see paragraphs [944-40-50-3](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-3) and [944-40-50-4E](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4E). 15. n For insurance entities that account for long-duration contracts, see paragraphs [944-30-50-2A through 50-2B](https://asc.understandingaccounting.org/asc/944/30/#944-30-50-2A) , [944-40-50-6 through 50-7C](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-6), and [944-80-50-1 through 50-2](https://asc.understandingaccounting.org/asc/944/80/#944-80-50-1) . 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](https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1) . 17. p For disclosure requirements for crypto assets, see paragraphs [350-60-50-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-1) and [350-60-50-6 through 50-7](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-6) . Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance: [220-40-65-1](https://asc.understandingaccounting.org/asc/220/40/#220-40-65-1)The following may not represent all references to interim disclosure: 1. a For business combinations and combinations accounted for by [not-for-profit entities](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."), 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](https://asc.understandingaccounting.org/asc/715/60/#715-60-50-3) and [715-60-50-6](https://asc.understandingaccounting.org/asc/715/60/#715-60-50-6). 3. c For disclosures required for entities with oil- and gas-producing activities, see paragraph [932-270-50-1](https://asc.understandingaccounting.org/asc/270/932/#270-932-50-1). 4. d For disclosures related to prior interim periods of the current fiscal year, see paragraph [250-10-50-11](https://asc.understandingaccounting.org/asc/250/10/#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](https://asc.understandingaccounting.org/asc/715/20/#715-20-50-6) . 8. h For reportable segments, see paragraphs [280-10-50-39](https://asc.understandingaccounting.org/asc/280/10/#280-10-50-39) and [280-10-55-16](https://asc.understandingaccounting.org/asc/280/10/#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](https://asc.understandingaccounting.org/asc/275/10/#275-10-15-3). 11. k For discontinued operations, see paragraphs [205-20-50-1 through 50-7](https://asc.understandingaccounting.org/asc/205/20/#205-20-50-1) . 12. l For disposals of individually significant components of an entity, see paragraph [360-10-50-3A](https://asc.understandingaccounting.org/asc/360/10/#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](https://asc.understandingaccounting.org/asc/405/50/#405-50-50-4). 14. m For insurance entities that account for short-duration contracts, see paragraphs [944-40-50-3](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-3) and [944-40-50-4E](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4E). 15. n For insurance entities that account for long-duration contracts, see paragraphs [944-30-50-2A through 50-2B](https://asc.understandingaccounting.org/asc/944/30/#944-30-50-2A) , [944-40-50-6 through 50-7C](https://asc.understandingaccounting.org/asc/944/40/#944-40-50-6), and [944-80-50-1 through 50-2](https://asc.understandingaccounting.org/asc/944/80/#944-80-50-1) . 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](https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1) . 17. p For disclosure requirements for crypto assets, see paragraphs [350-60-50-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-1) and [350-60-50-6 through 50-7](https://asc.understandingaccounting.org/asc/350/60/#350-60-50-6) . 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](https://asc.understandingaccounting.org/asc/270/10/#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.](https://asc.understandingaccounting.org/updates/asu-2025-11/) ##### [270-10-50-8](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-8) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:6058d0a107c1da74f04c262df3cf361749071fe986b8819615eb419eb23c44cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)This 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-67) to determine whether any additional disclosures are necessary in an interim reporting period. #### Disclosure Requirements of This Topic ##### [270-10-50-9](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-9) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:cb7375cd96456e42c69c400c194b77f75113428b6a6f1cbfd205b0d833f41abe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)All 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](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-2), [740-270-30-6](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-6), and [740-270-30-8](https://asc.understandingaccounting.org/asc/270/740/#270-740-30-8)) 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](https://asc.understandingaccounting.org/asc/250/10/#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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-22) . ##### [270-10-50-10](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-10) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:dbe441faaa512cdfb3fee81dd09616ebaaf0bc2b9ce61fc1f802b31c55a2a101 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)If 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-05-2) and [270-10-45-10](https://asc.understandingaccounting.org/asc/270/10/#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](https://asc.understandingaccounting.org/glossary/a/#accounting-change "A change in an accounting principle, an accounting estimate, or the reporting entity. The correction of an error in previously issued financial statements is not an accounting change.") during the fourth quarter of its fiscal year and does not report the data specified by paragraph [270-10-50-9](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-9)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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-12) or by paragraph [250-10-45-15](https://asc.understandingaccounting.org/asc/250/10/#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. #### Interim Disclosure Requirements of Other Topics for Condensed Statements ##### [270-10-50-11](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-11) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:03a537b3a7ce12b31183c45bfaecf039a0a2315c465d1187705f4051fe920638 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)Paragraphs [270-10-50-12 through 50-66](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-12) include a list of interim disclosure requirements for [condensed statements](https://asc.understandingaccounting.org/glossary/c/#condensed-statements "(P) December 16, 2027; (N) December 16, 2028 270-10-65-1 Financial statements that are presented at a level that is more aggregated than the annual financial statements or have limited notes subject to the disclosure requirements in Topic 270 or both. (U.S. Securities and Exchange Commission [SEC] registrants are required to consider the guidance in paragraph 270-10-S45-2. See Regulation S-X Rule 10-01 [17 CFR 210.10-01] and Regulation S-X Rule 8-03 [17 CFR 210.8-03].)") (see paragraphs [270-10-45-20 through 45-23](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-20) 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-67) and, if applicable, apply the disclosure requirements of the related Topic. ##### [270-10-50-12](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-12) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:7e27368a776e97802868fe91661e30da56d38af327124b7c46f93f8ff8d9b067 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-10-50-1
##### [270-10-50-13](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-13) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:88568aec5cb6778b6c3c6a6d07f7d412e576a9e122c7af3bad3767949db0fc9b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-14](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-14) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:35fee0f343da4972e185138b59441bc83520c6c2ed609f3f1ff3617414f2652f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-40-50-12 through 50-14
##### [270-10-50-15](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-15) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ec5aa0127275094d0e7135f863339126ac17f86ea7063efff2591cbbafe2e4bc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
210-20-50-1 through 50-6
##### [270-10-50-16](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-16) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:f151cd2d45c02163d3e77072ecf174b4055dda30d4f3a453e7eb170146a2172a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-10-50-4 through 50-6
##### [270-10-50-17](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-17) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:d354afedfb6fbb1d2042efd387dc256e2733f112a985641d6ce4fc7018944146 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-20-50-1
##### [270-10-50-18](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-18) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:29e04567e1523b7504f2971bfda1c920bb4f016e4372e89c649a16875ceebcf4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-19](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-19) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:366cc3d958e82ed193b6ae93af3961c981a14f51825d33a8e1897078489f36f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-20](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-20) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:6bcd89812544cc9945ef97b414b9e24c8ae2dedfcb2ca9b442b8f8dc8b8eb02d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
260-10-50-1
260-10-50-2 through 50-3
##### [270-10-50-21](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-21) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:13ae562a56dbd13d8dec0e5172c652fd613b816dc3d69ccc0ecced7417fb973c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-22](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-22) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:0f624739b39c5e4293bbf95632d63628dbe9381d0fa0f70ca767f0cd169a0d25 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-23](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-23) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:41a2db739e239ebcc320418b8c9e9107232e8b6bf9a97267e453e5085ac5038c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-24](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-24) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:fffcbd4a1b6ff08c0ba3cc802a11bf92e4a6accbbbd51e4c65b1f336f96fc4fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
321-10-50-3 through 50-4
##### [270-10-50-25](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-25) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:98763a56c514a276ce0efd6665f3d2834840c90d386c67018ba8d44cb9ed8280 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-20-50-4 through 50-12
326-20-50-13 through 50-18
##### [270-10-50-26](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-26) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:c15a5767045b5c4b1f341b29edc64010562b12e7b1e2bfd4a14c2b63fa4fa691 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-30-50-4 through 50-5
326-30-50-7 through 50-9
##### [270-10-50-27](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-27) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:b8e18af989d24b48017444afbd9a5c9a84df211d67353ff2aed462ec3df279fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
350-60-50-1
350-60-50-6 through 50-7
##### [270-10-50-28](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-28) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:95251c14083901ee3e733c748e3883be97cb8408bd96e7af283b153577c32cd1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
360-10-50-3A
##### [270-10-50-29](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-29) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:e38744770784ec2f6b3a19d76a2c8f79e0fb93eb880a3c79e05f88c3363859dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
405-50-50-4
##### [270-10-50-30](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-30) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:54c0eb8e16c36fe1dacc495d5aa0b0668e23bf68594cbfe45f21ef549cbf931d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
420-10-50-1
##### [270-10-50-31](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-31) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:a44e9a14f2c11cabb2c335a37e7966103e3c4257c0996814bd75e2da0a8f7db1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
460-10-50-2 through 50-4
460-10-50-8
##### [270-10-50-32](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-32) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:3f35f50075a02d0ba68e3700868e8a7ace5d7ea3af576edf2c7260a29e47a390 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
470-20-50-2A
470-20-50-2C
##### [270-10-50-33](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-33) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:0b24de7bddd9672461b463845a8447256090bd9562dcdb2be0a9b7ebf535a004 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
505-10-50-2 through 50-3
##### [270-10-50-34](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-34) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:e359f221326b911f91ff2b8f714d274dd8d3c845cc569fca9b9b85dbb0c52857 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-35](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-35) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:3bf90682d0b6c9cc838e4336d971b7843b31786c8461b04623218e563b20c258 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-20-50-6 through 50-7
##### [270-10-50-36](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-36) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ae109ff0931a685a5ea484eb5bbfc968f93bebbb27274d2534cfeeb06c1ee381 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-60-50-3
715-60-50-6
##### [270-10-50-37](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-37) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:fc86decf82c1e7544a1d3438b5398c71b171d8851495e19ebaca7bf3de097eb8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-270-50-1
##### [270-10-50-38](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-38) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ea3cb837498f55e404c99cbc5ed4692aea09226392107cd49f3f2f9519bdc1f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-323-50-1 through 50-2
##### [270-10-50-39](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-39) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:70068208e0c61d208ba9587706a45f5882e5c42f3e99ed67a73b535ca93f1014 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-10-50-1 through 50-5
805-10-50-7
##### [270-10-50-40](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-40) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:c27da8c303db3d7aec9519ce51b2e4ac781b7dc1abafde9b6bb7311eb4e1b0cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-20-50-1 through 50-5
##### [270-10-50-41](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-41) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:c04dcae05da031bff6441642e70e0806608d80db84b27b2d3a616acc0c6a5b0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-30-50-1 through 50-4
##### [270-10-50-42](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-42) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:a63c41ef0a7a7314fbe806627d3e1e470e0a50625525b47f9e01bd4f254dda7f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
808-10-50-1
##### [270-10-50-43](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-43) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:dcf3c29d48d443cef5c21a193669d05eb66d2cceff585df0b43f0da6281dddfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-44](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-44) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:59c6a9dda618a4805423d6b4ad71867487e66b88ee16a415d31642565f54ad63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-45](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-45) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:c6261acbbd3f2c2e163365380fcc3619a59ced9f86dda24c99f03ba5b5e23df7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-15-50-2
##### [270-10-50-46](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-46) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:91878863644f3e10107a65c05595eeb7e4bd804d422595d95786c4389f842094 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-30-50-1 through 50-2
##### [270-10-50-47](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-47) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:156124908f9499894813bf61ef261bdc2158ef14378bec7527dcfac70e9a22a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-40-50-2A
##### [270-10-50-48](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-48) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:4e5ffb1333c5e51042c25069a4aafbe6a241036b1c1a70976606db932af5c463 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-49](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-49) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:a69b5aa7f1afa3cb29a20d26232c27089c41ad5977d0f2fcd2036f72e5f811d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
##### [270-10-50-50](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-50) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:bb5af0e9771e77e3bf2c476e4c8c1b25e86ffd5bbda00e811bbe61da5722c6a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
842-30-50-5
##### [270-10-50-51](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-51) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:35a5d81566a8b9feecd3e06ee49473745d752978891fedb58f73dbf08dcc38e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-10-50-4A
##### [270-10-50-52](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-52) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:abbed8d94c2c61775a092726b164e1f4c0128aaf4eeda0e264bbd19e82b5abf2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-20-50-2A through 50-4
860-20-50-4D through 50-5
##### [270-10-50-53](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-53) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:e95d6c85e9953dedb4f3476f4f9dee4b02d5615bb0a82d88424738586785c117 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-30-50-1A
860-30-50-7
##### [270-10-50-54](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-54) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:07803896288358a69fda62f5936e558e192642d3ac1167ae7a580348132042e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-50-50-2 through 50-5
##### [270-10-50-55](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-55) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:1bcf3bcd82b12ff4b9366a619f98fc9d49c7d730190ed98fe515615e1dced9db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
932-270-50-1
##### [270-10-50-56](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-56) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:76b951ae1d62202e22dbf848cb4f6355d33bfa7f130170c2d4bd665d9208587b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
942-320-50-2 through 50-4
##### [270-10-50-57](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-57) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ffcdd479f23e726d6f88e69e1d9c360ad5bb615476501b1467f7790e741d4fb3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-30-50-2A through 50-2B
##### [270-10-50-58](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-58) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:e3a702c31b720df386d12a00d618bdcc66f8acc0c8e577eaaf3a524a9c53ff9b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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)
##### [270-10-50-59](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-59) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:4e6839035e99229f8fdba7a58adb2e34148e5243eb96db6b32fc9595a647ebd0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-60-50-2
##### [270-10-50-60](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-60) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:1133ba6bd0016a3cf38aaa484bed5a954ac297e2d694a6e7ef5b314645b8a0db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-80-50-1 through 50-2
##### [270-10-50-61](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-61) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:7841d5e72b0583a0571ebe598fa804ac7d4c011cc188787bfcd845c967a73c7b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-310-50-3
##### [270-10-50-62](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-62) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:421617d8d6283dd3130ff7b6b8ac008bd356fde00253cb2892f600f5fe5d66f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-605-50-4
##### [270-10-50-63](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-63) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:4bfa826081b5484cbd1c4a0f67189003fae52114a74ac360f0feb6ae2bbb7705 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-20-50-3
946-20-50-10
##### [270-10-50-64](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-64) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:ae48dbf255767a3c532dc69e057086ea7e374197901377040b0d5d4e5782ee24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-205-50-18
##### [270-10-50-65](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-65) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:9dba6697507960ead6200c16496432243da1fd63cf2190cd4370f493b2fd1bf5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The following table includes disclosure requirements for condensed statements:
Paragraph Number
954-805-50-1 through 50-3
##### [270-10-50-66](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-66) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:7334117d0cf301d1eb561ef3eaa591762dfb58b613862003440fc4ff4e1dd1ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)The 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
#### Disclosure Principle ##### [270-10-50-67](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-67) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:69a480762ca1af4b0be284c4f5305e5f26a0a255f3fd35565511b55cd6886861 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)Interim 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](https://asc.understandingaccounting.org/asc/270/10/#270-10-45-21) 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. ##### [270-10-50-68](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-68) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:465f80153781cc75107074b24deb87e0005302e9255359df6a16797ecc2c5aa1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)However, 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. ##### [270-10-50-69](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-69) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:eeddc2055bb6e424ac62fc37688b7070505e03ef9ed4eb0988ee20ba21f7dff9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)Contingencies 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. ##### [270-10-50-70](https://asc.understandingaccounting.org/asc/270/10/#270-10-50-70) Pending content: yes Source downloaded (UTC): 2026-09-09T23:19:57.491Z to 2026-09-09T23:19:57.491Z Record version: sha256:92b134ad8ed5d6d96015d66515ba756711feac93336a4e3f7573b4749bd7dfe4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)An 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](https://asc.understandingaccounting.org/asc/270/10/#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.