# ASC 270-10-S50: Interim Reporting — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/270/10/#sec-50-disclosure)

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## ASC 270-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/270/10/#sec-50-disclosure)

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#### Inclusion of Certain Necessary Adjustments in Interim Financial Statements

##### [270-10-S50-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-S50-1)

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See paragraph [220-10-S99-1(d)](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-1), Regulation S-X Rule 3-03(d), for disclosure requirements when including certain required adjustments in interim financial statements.

#### Required Various Disclosure in Interim Financial Statements

##### [270-10-S50-2](https://asc.understandingaccounting.org/asc/270/10/#270-10-S50-2)

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See paragraph [270-10-S99-1(b)](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-1), 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.