{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#sec-50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Inclusion of Certain Necessary Adjustments in Interim Financial Statements","paragraphs":[{"citation":"270-10-S50-1","para":"S50-1","html":"See paragraph 220-10-S99-1(d), Regulation S-X Rule 3-03(d), for disclosure requirements when including certain required adjustments in interim financial statements. See paragraph 270-10-S99-1(b), Regulation S-X Rule 10-01(b), for various disclosure requirements in interim financial statements. Smaller reporting companies, as defined in Item 10(f)(1) of Regulation S-K, should comply with the similar requirements in Regulation S-X Rule 8-03.