{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/","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.","number":"270-10","topic":"270","title":"Overall","area":"Presentation","paragraphs":120,"summary":"ASC 270-10 governs how GAAP is applied to interim financial information (monthly, quarterly, or other periods shorter than a year) and what must be disclosed. Its core rule is the \"integral part\" view: each interim period is viewed primarily as an integral part of an annual period, so results generally follow the accounting principles used in the latest annual financial statements, with specified modifications (e.g., inventory, LIFO liquidations, cost allocations, estimated annual effective tax rate). It also sets minimum disclosure requirements for publicly traded companies reporting summarized interim data, which ASU 2025-11 replaces with disclosure requirements keyed to interim financial statements and notes prepared in accordance with GAAP, including condensed statements.","concepts":["interim reporting","integral part of annual period","estimated annual effective tax rate","lifo liquidation at interim date","cost allocation among interim periods","condensed financial statements","seasonality disclosure","minimum interim disclosures"],"categories":["Presentation","Disclosure","Financial statement presentation","Income taxes"],"level":"intermediate","topic_title":"Interim Reporting","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"270-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AcquireeSupersededAccounting Standards Update No. 2025-1112/08/2025
AcquirerSupersededAccounting Standards Update No. 2025-1112/08/2025
AcquirerAmendedAccounting Standards Update No. 2025-0305/12/2025
Acquisition by a Not-for-Profit EntitySupersededAccounting Standards Update No. 2025-1112/08/2025
Acquisition by a Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
BusinessSupersededAccounting Standards Update No. 2025-1112/08/2025
BusinessAmendedAccounting Standards Update No. 2017-0101/05/2017
Business CombinationSupersededAccounting Standards Update No. 2025-1112/08/2025
Change in the Reporting EntityAddedAccounting Standards Update No. 2023-0610/09/2023
Condensed StatementsAddedAccounting Standards Update No. 2025-1112/08/2025
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
Contract AssetSupersededAccounting Standards Update No. 2025-1112/08/2025
Contract AssetAddedAccounting Standards Update No. 2014-0905/28/2014
Contract LiabilitySupersededAccounting Standards Update No. 2025-1112/08/2025
Contract LiabilityAddedAccounting Standards Update No. 2014-0905/28/2014
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial AssetSupersededAccounting Standards Update No. 2025-1112/08/2025
Financial Asset (2nd def. )AddedAccounting Standards Update No. 2016-1912/14/2016
Financing ReceivableSupersededAccounting Standards Update No. 2016-1306/16/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
LeaseSupersededAccounting Standards Update No. 2025-1112/08/2025
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
LesseeSupersededAccounting Standards Update No. 2025-1112/08/2025
LesseeAddedAccounting Standards Update No. 2016-0202/25/2016
LessorSupersededAccounting Standards Update No. 2025-1112/08/2025
LessorAddedAccounting Standards Update No. 2016-0202/25/2016
Net Realizable ValueAddedAccounting Standards Update No. 2015-1107/22/2015
Not-for-Profit EntitySupersededAccounting Standards Update No. 2025-1112/08/2025
Not-for-Profit EntityAddedAccounting Standards Update No. 2010-0701/28/2010
Performance ObligationAddedAccounting Standards Update No. 2014-0905/28/2014
Public Business EntitySupersededAccounting Standards Update No. 2025-1112/08/2025
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAmendedMaintenance Update 2016-11 (PDF)06/27/2016
Public Business EntityAddedAccounting Standards Update No. 2014-0905/28/2014
Publicly Traded Company (1st def.)SupersededAccounting Standards Update No. 2025-1112/08/2025
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Securities and Exchange Commission RegistrantAddedAccounting Standards Update No. 2025-1112/08/2025
Security (2nd def.)SupersededAccounting Standards Update No. 2025-1112/08/2025
Transaction PriceSupersededAccounting Standards Update No. 2025-1112/08/2025
Transaction PriceAddedAccounting Standards Update No. 2014-0905/28/2014
Underlying AssetSupersededAccounting Standards Update No. 2025-1112/08/2025
Underlying AssetAddedAccounting Standards Update No. 2016-0202/25/2016
Variable Interest EntitySupersededAccounting Standards Update No. 2025-0305/12/2025
270-10-05-1AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-05-2AmendedAccounting Standards Update No. 2015-0101/09/2015
270-10-10-1AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-15-2AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-15-3AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-15-4AddedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-1AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-3AmendedAccounting Standards Update No. 2014-0905/28/2014
270-10-45-6AmendedAccounting Standards Update No. 2015-1107/22/2015
270-10-45-8AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-8AmendedAccounting Standards Update No. 2020-1010/29/2020
270-10-45-11AAmendedAccounting Standards Update No. 2015-0101/09/2015
270-10-45-12AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-12AmendedAccounting Standards Update No. 2023-0610/09/2023
270-10-45-12AmendedMaintenance Update 2017-06 (PDF)04/07/2017
270-10-45-14AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-14AmendedMaintenance Update 2017-06 (PDF)04/07/2017
270-10-45-15AmendedMaintenance Update 2017-06 (PDF)04/07/2017
270-10-45-19AmendedAccounting Standards Update No. 2025-1112/08/2025
270-10-45-19AmendedAccounting Standards Update No. 2023-0610/09/2023
270-10-45-19AmendedAccounting Standards Update No. 2014-0905/28/2014
270-10-45-20 through 45-25
AddedAccounting Standards Update No. 2025-1112/08/2025
270-10-50-1 through 50-7
SupersededAccounting Standards Update No. 2025-1112/08/2025
270-10-50-1AmendedAccounting Standards Update No. 2023-0711/27/2023
270-10-50-1AmendedAccounting Standards Update No. 2023-0610/09/2023
270-10-50-1AmendedAccounting Standards Update No. 2022-0203/31/2022
270-10-50-1AmendedMaintenance Update 2017-06 (PDF)04/07/2017
270-10-50-1AmendedAccounting Standards Update No. 2016-1912/14/2016
270-10-50-1AmendedAccounting Standards Update No. 2016-1306/16/2016
270-10-50-1AmendedAccounting Standards Update No. 2016-0101/05/2016
270-10-50-1AmendedAccounting Standards Update No. 2015-0101/09/2015
270-10-50-1AmendedAccounting Standards Update No. 2014-0401/17/2014
270-10-50-1AmendedAccounting Standards Update No. 2013-0202/05/2013
270-10-50-1AmendedAccounting Standards Update No. 2011-1112/16/2011
270-10-50-1AmendedAccounting Standards Update No. 2011-0405/12/2011
270-10-50-1AmendedAccounting Standards Update No. 2010-2007/21/2010
270-10-50-1AAmendedAccounting Standards Update No. 2016-2012/21/2016
270-10-50-1AAddedAccounting Standards Update No. 2014-0905/28/2014
270-10-50-1BAddedAccounting Standards Update No. 2020-1010/29/2020
270-10-50-2AmendedMaintenance Update 2017-06 (PDF)04/07/2017
270-10-50-2AmendedAccounting Standards Update No. 2015-0101/09/2015
270-10-50-5AmendedAccounting Standards Update No. 2020-1010/29/2020
270-10-50-5AmendedAccounting Standards Update No. 2015-0101/09/2015
270-10-50-5AmendedAccounting Standards Update No. 2010-0701/28/2010
270-10-50-6AAddedAccounting Standards Update No. 2016-0202/25/2016
270-10-50-7AmendedAccounting Standards Update No. 2024-0311/04/2024
270-10-50-7AmendedAccounting Standards Update No. 2023-0812/13/2023
270-10-50-7AmendedAccounting Standards Update No. 2023-0203/29/2023
270-10-50-7AmendedAccounting Standards Update No. 2022-0409/29/2022
270-10-50-7AmendedAccounting Standards Update No. 2018-1208/15/2018
270-10-50-7AmendedAccounting Standards Update No. 2015-0905/21/2015
270-10-50-7AmendedAccounting Standards Update No. 2014-0804/10/2014
270-10-50-7AmendedAccounting Standards Update No. 2011-0405/12/2011
270-10-50-7AmendedAccounting Standards Update No. 2010-0701/28/2010
270-10-50-8 through 50-70
AddedAccounting Standards Update No. 2025-1112/08/2025
270-10-60-1SupersededAccounting Standards Update No. 2025-1112/08/2025
270-10-60-1AmendedAccounting Standards Update No. 2011-0405/12/2011
270-10-65-1AddedAccounting Standards Update No. 2025-1112/08/2025
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The Interim Reporting Topic clarifies the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded companies issued for external reporting purposes. Interim financial information may include current data during a fiscal year on financial position, results of operations, comprehensive income, and cash flows. This information may be issued on a monthly or quarterly basis or at other intervals and may take the form of either complete financial statements or summarized financial data. Interim financial information often is provided for each interim period or on a cumulative year-to-date basis, or both, and for the corresponding periods of the preceding year.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The Interim Reporting Topic addresses the form and content of disclosures and application of accounting principles required for interim financial statements and notes in accordance with generally accepted accounting principles (GAAP).
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The determination of the results of operations on a meaningful basis for intervals of less than a full year presents inherent difficulties. The revenues of some entities fluctuate widely among interim periods because of seasonal factors, while in other entities heavy fixed costs incurred in one interim period may benefit other periods. In these situations, financial information for periods of less than a full year may be of limited usefulness. In other situations costs and expenses related to a full year's activities are incurred at infrequent intervals during the year and need to be allocated to products in process or to other interim periods to avoid distortion of interim financial results. In view of the limited time available to develop complete information, many costs and expenses are estimated in interim periods. For example, it may not be practical to perform extensive reviews of individual inventory items, costs on individual long-term contracts and precise income tax calculations for each interim period. Subsequent refinement or correction of these estimates may distort the results of operations of later interim periods. Similarly, the effects of disposal of a segment of an entity and unusual or infrequently occurring events and transactions on the results of operations in an interim period will often be more pronounced than they will be on the results for the annual period. Special attention must be given to disclosure of the impact of these items on financial information for interim periods.
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The principal objectives of the Interim Reporting Topic are to provide guidance on accounting and disclosure issues peculiar to interim reporting and to set forth minimum disclosure requirements for interim financial reports of publicly traded companies.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The principal objectives of the Interim Reporting Topic are to provide guidance on accounting and disclosure issues specific to interim reporting and to set forth disclosure requirements for entities that provide interim financial statements and notes in accordance with generally accepted accounting principles.
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The Scope Section of the Overall Subtopic establishes the pervasive scope for the Interim Reporting Topic.
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The guidance in the Interim Reporting Topic applies to all entities.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The guidance in the Interim Reporting Topic applies to all entities that provide interim financial statements and notes in accordance with generally accepted accounting principles (GAAP), regardless of whether those interim financial statements and notes in accordance with GAAP are prepared at the same level of aggregation as the annual financial statements and annual notes or as condensed statements.
","snippet":"The guidance in the Interim Reporting Topic applies to all entities.Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The guidance in the Interim Reporting Topic applies to all en…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbeafeb59e49511ce74f6dfbac0005a32da51c704751abe3f23999bda176e3b3","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e71ba8c0c607e3a2cc0322eecc80260708e4503189554999e706a3e8d6c4045","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"270-10-15-3","para":"15-3","html":"
The guidance in the Interim Reporting Topic applies whenever entities issue interim financial information. It provides guidance on the applicability of generally accepted accounting principles (GAAP) to interim financial information and indicates types of disclosures necessary to report on a meaningful basis for a period of less than a full year. This Topic is not intended to deal with unresolved matters of accounting related to annual reporting.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The guidance in the Interim Reporting Topic applies to interim financial statements and notes in accordance with GAAP. This Topic also provides disclosure requirements necessary to report on a meaningful basis for a period of less than a full year. This Topic is not intended to deal with annual reporting.
","snippet":"The guidance in the Interim Reporting Topic applies whenever entities issue interim financial information. It provides guidance on the applicability of generally accepted accounting principles (GAAP) to interim financial…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e53515189ca2d06002aadec846443690518781ad526225b874b5f73c3081afb6","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}},{"citation":"270-10-15-4","para":"15-4","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For the purposes of applying the guidance in this Topic, financial statements and notes in accordance with GAAP include those financial statements that are a full set of financial statements in accordance with the guidance in paragraph 205-10-45-1A. For example, if an entity issues only an income statement, that would not be considered a full set of financial statements and therefore would not be subject to the guidance in this Topic. For the purposes of applying this Topic, financial statements and notes in accordance with GAAP for not-for-profit entities are those that are equivalent to the statements listed in paragraph 205-10-45-1A, except for investments by and distributions to owners during the period.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1For the purposes of applying the guidance in this Topic, financial statements and notes in accordance with GAAP include those fin…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad030ffef64e1130593b43cae60bf74dcf4b98919068c79789e1286d006430f7","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbbf3db14f2482afdeec4f6f9d227654480b7964a67a71e401e363073209a6b7","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68db0650958783c29e82b3770cd22f5f2bd33a1d50f578ac5fcd7b63fc4562ab","downloaded_from":"2026-09-09T23:19:48.916Z","last_downloaded_at":"2026-09-09T23:19:48.916Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483036","source_sha256":"b6112cf30dc33b3278ec3e1a5f079bf21d182e680b3a44c1ddea6c15eaa1a0fb"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Accounting Principles and Practices","paragraphs":[{"citation":"270-10-45-1","para":"45-1","html":"
Interim financial information is essential to provide investors and others with timely information as to the progress of the entity. The usefulness of such information rests on the relationship that it has to the annual results of operations. Accordingly, each interim period should be viewed primarily as an integral part of an annual period.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The usefulness of interim financial statements and notes in accordance with generally accepted accounting principles (GAAP) rests on the relationship that they have to the annual results of operations. Each interim period should be viewed primarily as an integral part of an annual period.
","snippet":"Interim financial information is essential to provide investors and others with timely information as to the progress of the entity. The usefulness of such information rests on the relationship that it has to the annual …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb0ae66e308fa291a98789a2a84dab3363f3deac1098837ed31d0ad583c0e8e9","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-2","para":"45-2","html":"
In general, the results for each interim period shall be based on the accounting principles and practices used by an entity in the preparation of its latest annual financial statements unless a change in an accounting practice or policy has been adopted in the current year (see paragraphs
270-10-45-12 through 45-16
). However, certain accounting principles and practices followed for annual reporting purposes may require modification at interim reporting dates so that the reported results for the interim period may better relate to the results of operations for the annual period. Paragraphs
270-10-45-4 through 45-11
sets forth the modifications that are necessary or desirable at interim dates in accounting principles or practices followed for annual periods.
","snippet":"In general, the results for each interim period shall be based on the accounting principles and practices used by an entity in the preparation of its latest annual financial statements unless a change in an accounting pr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9bc899963deee5bd6ee4557e0a4cd7b69140db009ae85042b150b7c84ce3e63","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6267a6eee0b7836e3d26cc35f0054b4380719dea7d793eeabd293edc8b32b272","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Revenue","paragraphs":[{"citation":"270-10-45-3","para":"45-3","html":"
Revenue from products sold or services rendered shall be recognized as the entity satisfies a performance obligation by transferring a promised good or service to a customer. Those revenues shall be recognized during an interim period on the same basis as followed for the full year in accordance with Topic 606 on revenue from contracts with customers. For example, revenues from a long-term construction contract with a customer that includes performance obligations that the entity satisfies over time in accordance with paragraphs
606-10-25-27 through 25-29
shall be recognized in interim periods on the same basis followed for the full year. Losses projected on contracts within the scope of Subtopic 605-35, in accordance with paragraphs
605-35-25-45 through 25-49
, shall be recognized in full during the interim period in which the existence of such losses becomes evident.
","snippet":"Revenue from products sold or services rendered shall be recognized as the entity satisfies a performance obligation by transferring a promised good or service to a customer. Those revenues shall be recognized during an …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98019fa74019f2f0594176d5ce6ba0e624a6a9f1c3c376b94b4e2d7097c09cd9","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37faa5292d4eb36b65ee678a3cef3bc99178c8553a19a662838cc71218169ad6","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Costs and Expenses","paragraphs":[{"citation":"270-10-45-4","para":"45-4","html":"
Costs and expenses for interim reporting purposes may be classified as either of the following:
  1. a
    Costs associated with revenue - those costs that are associated directly with or allocated to the products sold or to the services rendered and that are charged against income in those interim periods in which the related revenue is recognized
  2. b
    All other costs and expenses - those costs and expenses that are not allocated to the products sold or to the services rendered and that are charged against income in interim fiscal periods as incurred, or are allocated among interim periods based on an estimate of time expired, benefit received, or other activity associated with the periods.
","snippet":"Costs and expenses for interim reporting purposes may be classified as either of the following:\n(a) Costs associated with revenue - those costs that are associated directly with or allocated to the products sold or to th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c406be039ebbe649a408a1c46b140e87ee11674641039abc361649b6fa813e4","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-5","para":"45-5","html":"
Those costs and expenses that are associated directly with or allocated to the products sold or to the services rendered for annual reporting purposes (including, for example, material costs, wages and salaries and related fringe benefits, manufacturing overhead, and warranties) shall be similarly treated for interim reporting purposes.
","snippet":"Those costs and expenses that are associated directly with or allocated to the products sold or to the services rendered for annual reporting purposes (including, for example, material costs, wages and salaries and relat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01731ba642d1db6fa9ce7f2be64cb641458f81e889ec48f6d8cf61953d8c5d99","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-6","para":"45-6","html":"
Practices vary in determining costs of inventory. For example, cost of goods produced may be determined based on standard or actual cost, while cost of inventory may be determined on an average, first-in, first-out (FIFO), or last-in, first-out (LIFO) cost basis. While entities generally shall use the same inventory pricing methods and make provisions for writedowns at interim dates on the same basis as used at annual inventory dates, the following exceptions are appropriate at interim reporting dates:
  1. a
    Some entities use estimated gross profit rates to determine the cost of goods sold during interim periods or use other methods different from those used at annual inventory dates. These entities shall disclose the method used at the interim date and any significant adjustments that result from reconciliations with the annual physical inventory.
  2. b
    Entities that use the LIFO method may encounter a liquidation of base period inventories at an interim date that is expected to be replaced by the end of the annual period. In those cases the inventory at the interim reporting date shall not give effect to the LIFO liquidation, and cost of sales for the interim reporting period shall include the expected cost of replacement of the liquidated LIFO base.
  3. c
    Inventory losses from the application of the guidance on subsequent measurement in Subtopic 330-10shall not be deferred beyond the interim period in which the decline occurs. Recoveries of such losses on the same inventory in later interim periods of the same fiscal year through market value recoveries (for inventory measured using LIFO or the retail inventory method) or net realizable valuerecoveries (for all other inventory) shall be recognized as gains in the later interim period. Such gains shall not exceed previously recognized losses. Some declines in the market value (for inventory measured using LIFO or the retail inventory method) or net realizable value (for all other inventory) of inventory at interim dates, however, can reasonably be expected to be restored in the fiscal year. Such temporary declines need not be recognized at the interim date since no loss is expected to be incurred in the fiscal year.
  4. d
    Entities that use standard cost accounting systems for determining inventory and product costs should generally follow the same procedures in reporting purchase price, wage rate, usage, or efficiency variances from standard cost at the end of an interim period as followed at the end of a fiscal year. Purchase price variances or volume or capacity cost variances that are planned and expected to be absorbed by the end of the annual period, should ordinarily be deferred at interim reporting dates. The effect of unplanned or unanticipated purchase price or volume variances, however, shall be reported at the end of an interim period following the same procedures used at the end of a fiscal year.
","snippet":"Practices vary in determining costs of inventory. For example, cost of goods produced may be determined based on standard or actual cost, while cost of inventory may be determined on an average, first-in, first-out (FIFO…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f76ce23cfd4611c684d3fba8e436c1f959d463455c969a596e181d08d88eaea","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-7","para":"45-7","html":"
Charges are made to income for all other costs and expenses in annual reporting periods based upon any of the following:
  1. a
    Direct expenditures made in the period (salaries and wages)
  2. b
    Accruals for estimated expenditures to be made at a later date (vacation pay)
  3. c
    Amortization of expenditures that affect more than one annual period (such as insurance premiums, interest, and rents).
","snippet":"Charges are made to income for all other costs and expenses in annual reporting periods based upon any of the following:\n(a) Direct expenditures made in the period (salaries and wages)\n(b) Accruals for estimated expendit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2927d186a0ef5db429b7f50da52fab0ebf25f8011db5ec953edca9363dcc1576","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-8","para":"45-8","html":"
The objective in all cases is to achieve a fair measure of results of operations for the annual period and to present fairly the financial position at the end of the annual period. The following standards shall apply in accounting for costs and expenses other than product costs in interim periods:
  1. a
    Costs and expenses other than product costs shall be charged to income in interim periods as incurred, or be allocated among interim periods based on an estimate of time expired, benefit received or activity associated with the periods. Procedures adopted for assigning specific cost and expense items to an interim period shall be consistent with the bases followed by the entity in reporting results of operations at annual reporting dates. However, if a specific cost or expense item charged to expense for annual reporting purposes benefits more than one interim period, the cost or expense item may be allocated to those interim periods (see paragraph 270-10-45-9).
  2. b
    Some costs and expenses incurred in an interim period, however, cannot be readily identified with the activities or benefits of other interim periods and 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 270-10-50-1B.)
  3. c
    Arbitrary assignment of the amount of such costs to an interim period shall not be made.
  4. d
    Gains and losses that arise in any interim period similar to those that would not be deferred at year end shall not be deferred to later interim periods within the same fiscal year.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The objective in all cases is to achieve a fair measure of results of operations for the annual period and to present fairly the financial position at the end of the annual period. The following standards shall apply in accounting for costs and expenses other than product costs in interim periods:
  1. a
    Costs and expenses other than product costs shall be charged to income in interim periods as incurred, or be allocated among interim periods based on an estimate of time expired, benefit received or activity associated with the periods. Procedures adopted for assigning specific cost and expense items to an interim period shall be consistent with the bases followed by the entity in reporting results of operations at annual reporting dates. However, if a specific cost or expense item charged to expense for annual reporting purposes benefits more than one interim period, the cost or expense item may be allocated to those interim periods (see paragraph 270-10-45-9).
  2. b
  3. c
    Arbitrary assignment of the amount of such costs to an interim period shall not be made.
  4. d
    Gains and losses that arise in any interim period similar to those that would not be deferred at year end shall not be deferred to later interim periods within the same fiscal year.
","snippet":"The objective in all cases is to achieve a fair measure of results of operations for the annual period and to present fairly the financial position at the end of the annual period. The following standards shall apply in …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60c4d5e38e3e24d00c51bd0f13330dd2e8fe0056db86490b1505a674e80d0f77","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-9","para":"45-9","html":"
A complete listing of examples of application of paragraphs
270-10-45-7 through 45-8
is not practical; however, the following examples of applications may be helpful:
  1. a
    If a cost that is expensed for annual reporting purposes clearly benefits two or more interim periods, each interim period shall be charged for an appropriate portion of the annual cost by the use of accruals or deferrals.
  2. b
    If quantity discounts are allowed to customers based upon annual sales volume, the amount of such discounts charged to each interim period shall be based on the sales to customers during the interim period in relation to estimated annual sales.
  3. c
    Property taxes (and similar costs such as interest and rent) may be accrued or deferred at annual reporting date, to achieve a full year's charge of taxes to costs and expenses. Similar procedures shall be adopted at each interim reporting date to provide an appropriate cost in each period.
  4. d
    Advertising costs may be deferred within a fiscal year if the benefits of an expenditure made clearly extend beyond the interim period in which the expenditure is made. Advertising costs may be accrued and assigned to interim periods in relation to sales prior to the time the service is received if the advertising program is clearly implicit in the sales arrangement.
","snippet":"A complete listing of examples of application of paragraphs 270-10-45-7 through 45-8 is not practical; however, the following examples of applications may be helpful:\n(a) If a cost that is expensed for annual reporting p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bfd99cea16d2cbe70f521d0cc958bf4ebb15f98b558670020756b83157db3e6","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-10","para":"45-10","html":"
The amounts of certain costs and expenses are frequently subjected to year-end adjustments even though they can be reasonably approximated at interim dates. To the extent possible such adjustments should be estimated and the estimated costs and expenses assigned to interim periods so that the interim periods bear a reasonable portion of the anticipated annual amount. Examples of such items include inventory shrinkage, allowance for uncollectible accounts, allowance for quantity discounts, and discretionary year-end bonuses.
","snippet":"The amounts of certain costs and expenses are frequently subjected to year-end adjustments even though they can be reasonably approximated at interim dates. To the extent possible such adjustments should be estimated and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c636b7bc8dcdcefbe973e1ef5f4f322c8fcedca22af2266d34530b151e8e2c7","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:024aef6e4a87f425c513b0f34aa362eb5503dec33b29502ebab824c7264633e0","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Seasonal Revenue, Costs, or Expenses","paragraphs":[{"citation":"270-10-45-11","para":"45-11","html":"
Revenues of certain entities are subject to material seasonal variations. To avoid the possibility that interim results with material seasonal variations may be taken as fairly indicative of the estimated results for a full fiscal year, such entities shall disclose the seasonal nature of their activities, and consider supplementing their interim reports with information for 12-month periods ended at the interim date for the current and preceding years.
","snippet":"Revenues of certain entities are subject to material seasonal variations. To avoid the possibility that interim results with material seasonal variations may be taken as fairly indicative of the estimated results for a f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63babad822cf27f3f06b6320bfcfdb578ffb66c86628d40338aad20404d686bf","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20b62dd11f5baf666521ed7cf1553d8c4a9a90f24d4f40c979e5935cb65b3cd2","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Unusual or Infrequent Items and Disposals of Components","paragraphs":[{"citation":"270-10-45-11A","para":"45-11A","html":"
Effects of disposals of a component of an entity and unusual or infrequently occurring transactions and events that are material with respect to the operating results of the interim period shall be reported separately. Gains or losses from disposal of a component of an entity and unusual or infrequently occurring items shall not be prorated over the balance of the fiscal year.
","snippet":"Effects of disposals of a component of an entity and unusual or infrequently occurring transactions and events that are material with respect to the operating results of the interim period shall be reported separately. G…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869d03f0be0942d297924d5ff620da1ecdc2f42bc8613a80eb7d8208ef240f4e","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7853f2f0d42d6c2979a0a5b1c95f9cdc7e96b908dfc9c121cf83b2ae0357867","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Accounting Changes in Interim Periods","paragraphs":[{"citation":"270-10-45-12","para":"45-12","html":"
Each report of interim financial information shall indicate any change in accounting principles or practices from those applied in any of the following:
  1. a
    The comparable interim period of the prior annual period
  2. b
    The preceding interim periods in the current annual period
  3. c
    The prior annual report.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7
Editor's Note: The pending content for paragraph 270-10-45-12 linked to paragraph 105-10-65-7 will be removed upon transition of paragraph 270-10-65-1.
Each report of interim financial information shall indicate any change in accounting principles, change in practices, or change in the reporting entity from those applied in any of the following:
  1. a
    The comparable interim period of the prior annual period
  2. b
    The preceding interim periods in the current annual period
  3. c
    The prior annual report.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Interim financial statements and notes in accordance with GAAP shall indicate any change in accounting principles, change in practices, or change in the reporting entityfrom those applied in any of the following:
  1. a
    The comparable interim period of the prior annual period
  2. b
    The preceding interim periods in the current annual period
  3. c
    The prior annual financial statements.
","snippet":"Each report of interim financial information shall indicate any change in accounting principles or practices from those applied in any of the following:\n(a) The comparable interim period of the prior annual period\n(b) Th…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a0722beb7ae649b2006649dac64eca121597f7f0bda705cc649a85845c3732f","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-13","para":"45-13","html":"
Changes in an interim or annual accounting practice or policy made in an interim period shall be reported in the period in which the change is made, in accordance with the provisions of Topic 250.
","snippet":"Changes in an interim or annual accounting practice or policy made in an interim period shall be reported in the period in which the change is made, in accordance with the provisions of Topic 250.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7014ad340bf0bae4f3b606b42c1056ee542a6274a98c04586ffb6089d8a19309","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-14","para":"45-14","html":"
The effect of a change in accounting estimate, including a change in the estimated effective annual tax rate, shall be accounted for in the period in which the change in estimate is made. No restatement of previously reported interim information shall be made for changes in estimates, but the effect on earnings of a change in estimate made in a current interim period shall be reported in the current and subsequent interim periods, if material in relation to any period presented and shall continue to be reported in the interim financial information of the subsequent year for as many periods as necessary to avoid misleading comparisons. Such disclosure shall conform with paragraph 250-10-50-4.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The effect of a change in accounting estimate, including a change in the estimated effective annual tax rate, shall be accounted for in the period in which the change in estimate is made. No restatement of previously issued interim financial statements and notes in accordance with GAAP shall be made for changes in estimates, but the effect on earnings of a change in estimate made in a current interim period shall be reported in the current and subsequent interim periods, if material in relation to any period presented and shall continue to be reported in the interim financial statements and notes in accordance with GAAP of the subsequent year for as many periods as necessary to avoid misleading comparisons. Such disclosure shall conform with paragraph 250-10-50-4.
","snippet":"The effect of a change in accounting estimate, including a change in the estimated effective annual tax rate, shall be accounted for in the period in which the change in estimate is made. No restatement of previously rep…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc1e0cbe03b6a88d1c47188670bfcdaf70d7256fd8bee847e467e9fb2cfa29f","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-15","para":"45-15","html":"
Whenever possible, entities should adopt any accounting changes during the first interim period of a fiscal year. Changes in accounting principles and practices adopted after the first interim period in a fiscal year tend to obscure operating results and complicate disclosure of interim financial information.
","snippet":"Whenever possible, entities should adopt any accounting changes during the first interim period of a fiscal year. Changes in accounting principles and practices adopted after the first interim period in a fiscal year ten…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e509803bca4b28c5be08ba2f5a990d74fd824b086eb57d13a36d59bd67db1af","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-16","para":"45-16","html":"
As indicated in paragraph 250-10-45-27, in determining materiality for the purpose of reporting the correction of an error, amounts shall be related to the estimated income for the full fiscal year and also to the effect on the trend of earnings. Changes 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 shall be separately disclosed in the interim period.
","snippet":"As indicated in paragraph 250-10-45-27, in determining materiality for the purpose of reporting the correction of an error, amounts shall be related to the estimated income for the full fiscal year and also to the effect…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:addc79849ce45857822d5eea62bd98f150a1d9c0360aab1f33a0fcff2320c0fd","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1208fa9cda4d9a7c62d4d4d6da305183181ce70bce5dff35adbd0156633f37b","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Adjustments Related to Prior Interim Periods of the Current Fiscal Year","paragraphs":[{"citation":"270-10-45-17","para":"45-17","html":"
As indicated in paragraph 250-10-45-25, an adjustment related to prior interim periods of the current fiscal year is an adjustment or settlement of litigation or similar claims, of income taxes (except for the effects of retroactive tax legislation), of renegotiation proceedings, or of utility revenue under rate-making processes provided that the adjustment or settlement meets all of the following criteria:
  1. a
    The effect of the adjustment or settlement is material in relation to income from continuing operations of the current fiscal year or in relation to the trend of income from continuing operations or is material by other appropriate criteria.
  2. b
    All or part of the adjustment or settlement can be specifically identified with and is directly related to business activities of specific prior interim periods of the current fiscal year.
  3. c
    The amount of the adjustment or settlement could not be reasonably estimated prior to the current interim period but becomes reasonably estimable in the current interim period.
Criterion (b) above is not met solely because of incidental effects such as interest on a settlement. Criterion (c) would be met by the occurrence of an event with currently measurable effects such as a final decision on a rate order. Treatment as adjustments related to prior interim periods of the current fiscal year shall not be applied to the normal recurring corrections and adjustments that are the result of the use of estimates inherent in the accounting process. Changes in provisions for doubtful accounts shall not be considered to be adjustments related to prior interim periods of the current fiscal year even though the changes result from litigation or similar claims.
","snippet":"As indicated in paragraph 250-10-45-25, an adjustment related to prior interim periods of the current fiscal year is an adjustment or settlement of litigation or similar claims, of income taxes (except for the effects of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:712842a18c1c30fd6fd4a78afda0961d4e589d2c5a6932b04d503dd5a829744d","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-18","para":"45-18","html":"
As indicated in paragraph 250-10-45-26, if an item of profit or loss occurs in other than the first interim period of the entity's fiscal year and all or a part of the item of profit or loss is an adjustment related to prior interim periods of the current fiscal year, as defined in the preceding paragraph, the item shall be reported as follows:
  1. a
    The portion of the item that is directly related to business activities of the entity during the current interim period, if any, shall be included in the determination of net income for that period.
  2. b
    Prior interim periods of the current fiscal year shall be restated to include the portion of the item that is directly related to business activities of the entity during each prior interim period in the determination of net income for that period.
  3. c
    The portion of the item that is directly related to business activities of the entity during prior fiscal years, if any, shall be included in the determination of net income of the first interim period of the current fiscal year.
","snippet":"As indicated in paragraph 250-10-45-26, if an item of profit or loss occurs in other than the first interim period of the entity's fiscal year and all or a part of the item of profit or loss is an adjustment related to p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e0fea87727a235fc4ea2f41a7b7ac4e7859a06e29643ee19a2ac11e1e186e84","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4b6b4f5888783f4f540910a7fc6859a712a61b3037d966e2a1a4f00f51d2a8f","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Guidance Related to Presentation of Other Topics at Interim Dates","paragraphs":[{"citation":"270-10-45-19","para":"45-19","html":"
The following may not represent all references to interim reporting:
  1. a
    For accounting changes, see paragraphs
    250-10-45-14 through 45-16
    .
  2. b
    For comprehensive income, see paragraph 220-10-45-18.
  3. c
    For incurred but not reported liability and interim reporting, see paragraphs
    720-20-35-3 through 35-5
    and 720-20-35-8.
  4. d
    For income tax provisions, see Subtopic 740-270.
  5. e
    For inventory, see paragraphs 330-10-55-2 and 610-30-25-3.
  6. f
    For pensions and other postretirement benefits, see paragraphs
    715-20-55-18 through 55-19
    and 715-60-35-40.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7
Editor's Note: The pending content for paragraph 270-10-45-19 linked to paragraph 105-10-65-7 will be removed upon transition of paragraph 270-10-65-1.
The following may not represent all references to interim reporting:
  1. a
    For accounting changes, see paragraphs
    250-10-45-14 through 45-16
    and 250-10-45-21.
  2. b
    For comprehensive income, see paragraph 220-10-45-18.
  3. c
    For incurred but not reported liability and interim reporting, see paragraphs
    720-20-35-3 through 35-5
    and 720-20-35-8.
  4. d
    For income tax provisions, see Subtopic 740-270.
  5. e
    For inventory, see paragraphs 330-10-55-2 and 610-30-25-3.
  6. f
    For pensions and other postretirement benefits, see paragraphs
    715-20-55-18 through 55-19
    and 715-60-35-40.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following may not represent all references to interim reporting:
  1. a
    For accounting changes, see paragraphs
    250-10-45-14 through 45-16
    and 250-10-45-21.
  2. b
    For comprehensive income, see paragraph 220-10-45-18.
  3. c
    For incurred but not reported liability and interim reporting, see paragraphs
    720-20-35-3 through 35-5
    and 720-20-35-8.
  4. d
    For income tax provisions, see Subtopic 740-270.
  5. e
    For inventory, see paragraphs 330-10-55-2 and 610-30-25-3.
  6. f
    For pensions and other postretirement benefits, see paragraphs
    715-20-55-18 through 55-19
    and 715-60-35-40.
  7. g
    For evaluation of a going concern, see paragraphs
    205-40-50-1 through 50-11
    .
","snippet":"The following may not represent all references to interim reporting:\n(a) For accounting changes, see paragraphs 250-10-45-14 through 45-16.\n(b) For comprehensive income, see paragraph 220-10-45-18.\n(c) For incurred but n…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4aeee622dccbc4fd190380c3cd25e4311738adafe411819a2bf83ebd006f68f","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5292e486e427cba11d8ca356f3f51bb6adf440b87d3a39f8710efa2ad0e333d","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"block":null,"heading":"Form and Content of Interim Financial Statements and Notes","paragraphs":[{"citation":"270-10-45-20","para":"45-20","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1When preparing interim financial statements and notes in accordance with GAAP (including condensed statements), a Securities and Exchange Commission registrant (SEC registrant) shall refer to the applicable form and content of interim financial statements for SEC registrants. For example, see Regulation S-X Rule 10-01 (17 CFR 210.10-01) and Regulation S-X Rule 8-03 (17 CFR 210.8-03) (paragraph 270-10-S45-2).
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1When preparing interim financial statements and notes in accordance with GAAP (including condensed statements), a Securities and …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0af8146b71d5f03920c6719b361cead038c99d71e1cdf03c5de506aa582b1d8d","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-21","para":"45-21","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1An entity that is not an SEC registrant may issue interim financial statements and notes in accordance with GAAP. When those financial statements are issued, the entity may present either of the following:
  1. a
    Financial statements presented using the same level of aggregation as the annual financial statements and notes subject to applicable annual disclosure requirements in GAAP
  2. b
    Financial statements that are presented at a level more aggregated than the annual financial statements or that have limited notes subject to the disclosure requirements in this Topic or both (condensed statements).
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1An entity that is not an SEC registrant may issue interim financial statements and notes in accordance with GAAP. When those fina…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2523ff52ef8a7466066e69a8706071157dc69836aabaa79509a32191c289fa48","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-22","para":"45-22","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If an entity that is not an SEC registrant chooses to present condensed statements in accordance with paragraph 270-10-45-21(b), the entity shall follow the following form and content guidance:
  1. a
    For the statement of financial position at the end of the reporting period, an entity shall include separate captions for each balance sheet component presented in the annual financial statements that is 10 percent or more of total assets. An entity also shall separately present cash and retained earnings regardless of the relative significance to total assets. An entity that presents a classified statement of financial position at the end of the annual reporting period shall present totals for current assets and current liabilities.
  2. b
    For the statement of earnings for the reporting period, an entity shall include net sales or gross revenue and present each cost and expense category presented in the annual financial statements that exceeds 20 percent of sales or gross revenues (financial institutions shall substitute net interest income for sales). An entity also shall present the provision for income taxes and discontinued operations.
  3. c
    For the statement of cash flows for the reporting period, an entity shall present totals for each category of cash flow activities (operating, investing, and financing) as well as cash at the beginning and end of each period and the increase or decrease in such balance.
  4. d
    For investments by and distributions to owners for the reporting period, an entity shall present (in a note or a separate statement) an analysis of the changes in each caption presented in the statement of financial position. The analysis of changes shall be presented in the form of a reconciliation of the beginning balance to the ending balance for the reporting period. An entity also shall separately present investments by and distributions to owners.
However, if an entity that is not an SEC registrant is required by the SEC to follow certain form and content requirements under SEC rules and regulations, the entity shall follow the requirements specified by the SEC.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1If an entity that is not an SEC registrant chooses to present condensed statements in accordance with paragraph 270-10-45-21(b), …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a846b2255f2ce1c79820290ab193f42455be712b035aeee9460f1cce8a27766","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-23","para":"45-23","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1An entity that is not an SEC registrant that chooses to apply the guidance in Regulation S-X Rule 10-01(a) (17 CFR 210.10-01(a)) or Regulation S-X Rule 8-03(a) (17 CFR 210.8-03(a)) is considered to be in compliance with the content requirements for condensed statements in paragraph 270-10-45-22.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1An entity that is not an SEC registrant that chooses to apply the guidance in Regulation S-X Rule 10-01(a) (17 CFR 210.10-01(a)) …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb2259b823abfacb1602b6fc121dc46d80c271dfd0cbd4c2a13ead37912ca24a","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-24","para":"45-24","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Condensed statements can be provided only if the previous annual financial statements have been issued (or the financial statements have been made available for issuance).
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1Condensed statements can be provided only if the previous annual financial statements have been issued (or the financial statemen…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:311ca042b77c4b1ad433e9d848eb062b320b7197989f9021ee268ea425ba7286","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"citation":"270-10-45-25","para":"45-25","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If a not-for-profit entity presents condensed statements, the following requirements shall apply:
  1. a
    Net assets with donor restrictions and net assets without donor restrictions shall be presented regardless of relative significance to total net assets in the statement of financial position.
  2. b
    The required disclosure of expenses by nature and function may be condensed in accordance with the guidance in paragraphs
    270-10-45-22 through 45-23
    , whether presented on the face of the statement of activities, as a separate schedule in the notes to financial statements, or in a separate financial statement.
  3. c
    The requirement to provide a separate statement of changes in investments by and distributions to owners or disclosures explaining that such changes are not applicable.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1If a not-for-profit entity presents condensed statements, the following requirements shall apply:\n(a) Net assets with donor restr…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:359983afbfbb4706d0f125a53866b5ac21540f6a279246422281d4b9f74cae5b","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa71025683cf9e68aa3a00ddb340131a248de49f1f09b16db821468ceba2c64","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:187da872f70419ee56185aefc2b7a34c663bc3ab7b3c53f71779d43a7068b381","downloaded_from":"2026-09-09T23:19:55.549Z","last_downloaded_at":"2026-09-09T23:19:55.549Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482989","source_sha256":"fba09ee49d5e03fc0f970c8a55e12f178b5eb9da7ff37fe4bc7f210a8650facb"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Disclosure of Summarized Interim Financial Data by Publicly Traded Companies","paragraphs":[{"citation":"270-10-50-1","para":"50-1","html":"
Many publicly traded companies report summarized financial information at periodic interim dates in considerably less detail than that provided in annual financial statements. While this information provides more timely information than would result if complete financial statements were issued at the end of each interim period, the timeliness of presentation may be partially offset by a reduction in detail in the information provided. As a result, certain guides as to minimum disclosure are desirable. (It should be recognized that the minimum disclosures of summarized interim financial data required of publicly traded companies do not constitute a fair presentation of financial position and results of operations in conformity with generally accepted accounting principles [GAAP].) If publicly traded companies report summarized financial information at interim dates (including reports on fourth quarters), the following data should be reported, as a minimum:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Basic and diluted earnings per share data for each period presented, determined in accordance with the provisions of Topic 260
  3. c
    Seasonal revenue, costs, or expenses (see paragraph 270-10-45-11)
  4. d
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  5. e
    Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs 270-10-45-11A and 270-10-50-5)
  6. f
    Contingent items (see paragraph 270-10-50-6)
  7. g
    Changes in accounting principles or changes in accounting estimates (see paragraphs
    270-10-45-12 through 45-16
    )
  8. h
    Significant changes in financial position (see paragraph 270-10-50-4)
  9. i
    All of the information about reportable segments required by paragraph 280-10-50-32, including provisions related to the recasting of segment information in previously issued financial statements.
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    4. 4
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    5. 5
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    6. 6
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
  10. j
    All of the following information about defined benefit pension plans and other defined benefit postretirement benefit plans, disclosed for all periods presented pursuant to the provisions of Subtopic 715-20:
    1. 1
      The amount of net periodic benefit cost recognized, for each period for which a statement of income is presented, showing separately the service cost component, the interest cost component, the expected return on plan assets for the period, the gain or loss component, the prior service cost or credit component, the transition asset or obligation component, and the gain or loss recognized due to a settlement or curtailment
    2. 2
      The total amount of the employer's contributions paid, and expected to be paid, during the current fiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1. Estimated contributions may be presented in the aggregate combining all of the following:
      1. i
        Contributions required by funding regulations or laws
      2. ii
        Discretionary contributions
      3. iii
        Noncash contributions.
  11. k
    The information about the use of fair value to measure assets and liabilities recognized in the statement of financial position pursuant to Section 820-10-50
  12. l
    The information about derivative instruments as required by Sections 815-10-50, 815-20-50, 815-25-50, 815-30-50, and 815-35-50
  13. m
    The information about financial instruments as required by Section 825-10-50
  14. n
    The information about certain investments in debt and equity securities as required by Sections 320-10-50, 321-10-50, and 942-320-50
  15. o
    The information about credit losses and impairments as required by Topic 326 on measurement of credit losses and impairments as required by Section 321-10-50
  16. p
    All of the following information about the credit quality of financial assets and the allowance for credit losses determined in accordance with the provisions of Subtopic 326-20 on financial instruments measured at amortized cost:
    1. 1
      Nonaccrual and past due financial assets (see paragraphs
      326-20-50-14 through 50-18
      )
    2. 2
      Allowance for expected credit losses related to financial assets (see paragraphs
      326-20-50-10 through 50-13
      )
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-13.
    4. 4
      Credit-quality information related to instruments within the scope of Subtopic 326-20 (see paragraphs
      326-20-50-4 through 50-9
      )
    5. 5
      Modifications of financing receivables (see paragraphs
      310-10-50-42 through 50-44
      ).
  17. q
    The gross information and net information required by paragraphs
    210-20-50-1 through 50-6
    .
  18. r
    The information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
  19. s
    The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph 310-10-50-11 and the amount of loans in the process of foreclosure as required by paragraph 310-10-50-35.
If summarized financial data are regularly reported on a quarterly basis, the foregoing information with respect to the current quarter and the current year-to-date or the last 12 months to date should be furnished together with comparable data for the preceding year.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7
Editor's Note: The pending content for paragraph 270-10-50-1 linked to paragraph 105-10-65-7 will be removed upon transition of paragraph 270-10-65-1.
Many publicly traded companies report summarized financial information at periodic interim dates in considerably less detail than that provided in annual financial statements. While this information provides more timely information than would result if complete financial statements were issued at the end of each interim period, the timeliness of presentation may be partially offset by a reduction in detail in the information provided. As a result, certain guides as to minimum disclosure are desirable. (It should be recognized that the minimum disclosures of summarized interim financial data required of publicly traded companies do not constitute a fair presentation of financial position and results of operations in conformity with generally accepted accounting principles [GAAP].) If publicly traded companies report summarized financial information at interim dates (including reports on fourth quarters), the following data should be reported, as a minimum:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Basic and diluted earnings per share data for each period presented, determined in accordance with the provisions of Topic 260
  3. c
    Seasonal revenue, costs, or expenses (see paragraph 270-10-45-11)
  4. d
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  5. e
    Disposal of a component of an entity and unusual or infrequently occurring items (see paragraphs 270-10-45-11A and 270-10-50-5)
  6. f
    Contingent items (see paragraph 270-10-50-6)
  7. g
    Changes in accounting principles,changes in accounting estimates, or changes in the reporting entity (see paragraphs
    270-10-45-12 through 45-16
    )
  8. h
    Significant changes in financial position (see paragraph 270-10-50-4)
  9. i
    All of the information about reportable segments required by paragraph 280-10-50-32, including provisions related to the recasting of segment information in previously issued financial statements.
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    4. 4
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    5. 5
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
    6. 6
      Subparagraph superseded by Accounting Standards Update No. 2023-07.
  10. j
    All of the following information about defined benefit pension plans and other defined benefit postretirement benefit plans, disclosed for all periods presented pursuant to the provisions of Subtopic 715-20:
    1. 1
      The amount of net periodic benefit cost recognized, for each period for which a statement of income is presented, showing separately the service cost component, the interest cost component, the expected return on plan assets for the period, the gain or loss component, the prior service cost or credit component, the transition asset or obligation component, and the gain or loss recognized due to a settlement or curtailment
    2. 2
      The total amount of the employer's contributions paid, and expected to be paid, during the current fiscal year, if significantly different from amounts previously disclosed pursuant to paragraph 715-20-50-1. Estimated contributions may be presented in the aggregate combining all of the following:
      1. i
        Contributions required by funding regulations or laws
      2. ii
        Discretionary contributions
      3. iii
        Noncash contributions.
  11. k
    The information about the use of fair value to measure assets and liabilities recognized in the statement of financial position pursuant to Section 820-10-50
  12. l
    The information about derivative instruments as required by Sections 815-10-50, 815-20-50, 815-25-50, 815-30-50, and 815-35-50
  13. m
    The information about financial instruments as required by Section 825-10-50
  14. n
    The information about certain investments in debt and equity securities as required by Sections 320-10-50, 321-10-50, and 942-320-50
  15. o
    The information about credit losses and impairments as required by Topic 326 on measurement of credit losses and impairments as required by Section 321-10-50
  16. p
    All of the following information about the credit quality of financial assets and the allowance for credit losses determined in accordance with the provisions of Subtopic 326-20 on financial instruments measured at amortized cost:
    1. 1
      Nonaccrual and past due financial assets (see paragraphs
      326-20-50-14 through 50-18
      )
    2. 2
      Allowance for expected credit losses related to financial assets (see paragraphs
      326-20-50-10 through 50-13
      )
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-13.
    4. 4
      Credit-quality information related to instruments within the scope of Subtopic 326-20 (see paragraphs
      326-20-50-4 through 50-9
      )
    5. 5
      Modifications of financing receivables (see paragraphs
      310-10-50-42 through 50-44
      ).
  17. q
    The gross information and net information required by paragraphs
    210-20-50-1 through 50-6
    .
  18. r
    The information about changes in accumulated other comprehensive income required by paragraphs 220-10-45-14A and 220-10-45-17 through 45-17B.
  19. s
    The carrying amount of foreclosed residential real estate property as required by the last sentence of paragraph 310-10-50-11 and the amount of loans in the process of foreclosure as required by paragraph 310-10-50-35.
If summarized financial data are regularly reported on a quarterly basis, the foregoing information with respect to the current quarter and the current year-to-date or the last 12 months to date should be furnished together with comparable data for the preceding year.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-1 will be superseded upon transition, together with its heading:
> Disclosure of Summarized Interim Financial Data by Publicly Traded Companies
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Many publicly traded companies report summarized financial information at periodic interim dates in considerably less detail than that provided in annual financial statements. While this information provides more timely …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cadb0f354b79c1cc47ab338eb324be52fbf128a7ad0a8abc44ac9c268688d436","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-1A","para":"50-1A","html":"
Consistent with paragraph 270-10-50-1, a public business entity, a not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market, or an employee benefit plan that files or furnishes financial statements with or to the Securities and Exchange Commission, shall disclose all of the following information about revenue from contracts with customers consistent with the guidance in Topic 606:
  1. a
    A disaggregation of revenue for the period, see paragraphs
    606-10-50-5 through 50-6
    and paragraphs
    606-10-55-89 through 55-91
    .
  2. b
    The opening and closing balances of receivables, contract assets, and contract liabilities from contracts with customers (if not otherwise separately presented or disclosed), see paragraph 606-10-50-8(a).
  3. c
    Revenue recognized in the reporting period that was included in the contract liability balance at the beginning of the period, see paragraph 606-10-50-8(b).
  4. d
    Revenue recognized in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods (for example, changes in transaction price), see paragraph 606-10-50-12A.
  5. e
    Information about the entity's remaining performance obligations as of the end of the reporting period, see paragraphs
    606-10-50-13 through 50-15
    .
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Consistent with paragraph 270-10-50-1, a public business entity, a not-for-profit entity that has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-coun…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff0f4a31b7f21864d45fc1811b0fb30dd562c6786b743ce63968baf5ed8b3b82","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-1B","para":"50-1B","html":"
Costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods shall be charged to the interim period in which incurred. Disclosure in the notes to financial statements shall be made as to the nature and amount of such costs unless items of a comparable nature are included in both the current interim period and in the corresponding interim period of the preceding year. (See paragraph 270-10-45-8(b).)
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods shall be charged to the interim period in which incurred. Disclosure in the note…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5880ed9d2ff4346ce202d4b469c9c894447fa22432266e48488ffbec4d9bffa2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-2","para":"50-2","html":"
If interim financial data and disclosures are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third quarter interim report from the annual results. In the absence of a separate fourth quarter report or disclosure of the results (as outlined in the preceding paragraph) for that quarter in the annual report, disposals of components of an entity and unusual or infrequently occurring items recognized in the fourth quarter, as well as the aggregate effect of year-end adjustments that are material to the results of that quarter (see paragraphs 270-10-05-2 and 270-10-45-10) shall be disclosed in the annual report in a note to the annual financial statements. If a publicly traded company that regularly reports interim information makes an accounting change during the fourth quarter of its fiscal year and does not report the data specified by the preceding paragraph in a separate fourth quarter report or in its annual report, the disclosures about the effect of the accounting change on interim periods that are required by paragraphs
270-10-45-12 through 45-14
or by paragraph 250-10-45-15, as appropriate, shall be made in a note to the annual financial statements for the fiscal year in which the change is made.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"If interim financial data and disclosures are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third qua…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca2a3d43158b2ff78c853b03310614d9489f67778115f6c2ad315d853c8771fe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-3","para":"50-3","html":"
Disclosure of the impact of the financial results for interim periods of the matters discussed in paragraphs
270-10-45-12 through 45-16
and
270-10-50-5 through 50-6
is desirable for as many subsequent periods as necessary to keep the reader fully informed. There is a presumption that users of summarized interim financial data will have read the latest published annual report, including the financial disclosures required by generally accepted accounting principles (GAAP) and management's commentary concerning the annual financial results, and that the summarized interim data will be viewed in that context. In this connection, management is encouraged to provide commentary relating to the effects of significant events upon the interim financial results.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Disclosure of the impact of the financial results for interim periods of the matters discussed in paragraphs 270-10-45-12 through 45-16 and 270-10-50-5 through 50-6 is desirable for as many subsequent periods as necessar…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38d092366752983e08f9c74fcbd288b1bbe91b8ac70f43c89a386168fab5d550","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-4","para":"50-4","html":"
Publicly traded companies are encouraged to publish balance sheet and cash flow data at interim dates since these data often assist users of the interim financial information in their understanding and interpretation of the income data reported. If condensed interim balance sheet information or cash flow data are not presented at interim reporting dates, significant changes since the last reporting period with respect to liquid assets, net working capital, long-term liabilities, or stockholders' equity shall be disclosed.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Publicly traded companies are encouraged to publish balance sheet and cash flow data at interim dates since these data often assist users of the interim financial information in their understanding and interpretation of …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f5ed05cd9202cc8601afb11853e6f0b331903ac5bfbcd820f21570a7fa3cb93","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5ca0c39da6beb909ab4aab0cba2713cdb836915f5673f60e8772445485e20a1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Unusual or Infrequent Items","paragraphs":[{"citation":"270-10-50-5","para":"50-5","html":"
Matters such as unusual seasonal results, business combinations, and acquisitions by not-for-profit entities shall be disclosed to provide information needed for a proper understanding of interim financial reports.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-5 will be superseded upon transition, together with its heading.
> Unusual or Infrequent Items
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Matters such as unusual seasonal results, business combinations, and acquisitions by not-for-profit entities shall be disclosed to provide information needed for a proper understanding of interim financial reports. Trans…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cb01c39f21999f1979be5de6d2d842a0f408f6adcb161600076f91d0a8a3b0c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76a3564f71ad49d838e000dab1ea2e42410ca9551007f89eac4ee521612bc890","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Contingencies","paragraphs":[{"citation":"270-10-50-6","para":"50-6","html":"
Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date shall be disclosed in interim reports in the same manner required for annual reports. Such disclosures shall be repeated in interim and annual reports until the contingencies have been removed, resolved, or have become immaterial. The significance of a contingency or uncertainty should be judged in relation to annual financial statements. Disclosures of such items shall include, but not be limited to, those matters that form the basis of a qualification of an independent auditor's report.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-6 will be superseded upon transition, together with its heading.
> Contingencies
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"Contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date shall be disclosed in interim reports in the same manner required for annual report…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b31277254955ba41ddc5a64263f07c7a19b9195c47899fcab475210623e2ee8","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35111907acacde94e88c3e58074ac86f0c5a73036b79cca2902a04c7b97ee57d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"270-10-50-6A","para":"50-6A","html":"
A lessor shall disclose a table of all lease-related income items in its interim financial statements (see paragraph 842-30-50-5 for lease-related income items).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-6A will be superseded upon transition, together with its heading.
> Leases
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"A lessor shall disclose a table of all lease-related income items in its interim financial statements (see paragraph 842-30-50-5 for lease-related income items).Transition date:(P) December 16, 2027; (N) December 16, 202…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d8ff901f3b3c867a2cda5735608bd6ab0fc1c786f7212d2f78315607861dae3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af1400b07e52a1ea132adb44932f902fe9f9cc56495e4bd68f5701e1829ab0a4","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Guidance Related to Disclosure of Other Topics at Interim Dates","paragraphs":[{"citation":"270-10-50-7","para":"50-7","html":"
The following may not represent all references to interim disclosure:
  1. a
    For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and 958-805-50.
  2. b
    For compensation-related costs, see paragraphs 715-60-50-3 and 715-60-50-6.
  3. c
    For disclosures required for entities with oil- and gas-producing activities, see paragraph 932-270-50-1.
  4. d
    For disclosures related to prior interim periods of the current fiscal year, see paragraph 250-10-50-11.
  5. e
    For fair value requirements, see Section 820-10-50.
  6. f
    For guarantors, see Section 460-10-50.
  7. g
    For pensions and other postretirement benefits, see paragraphs
    715-20-50-6 through 50-7
    .
  8. h
    For reportable segments, see paragraphs 280-10-50-39 and 280-10-55-16.
  9. i
    For suspended well costs and interim reporting, see Section 932-235-50.
  10. j
    For applicability of disclosure requirements related to risks and uncertainties, see paragraph 275-10-15-3.
  11. k
    For discontinued operations, see paragraphs
    205-20-50-1 through 50-7
    .
  12. l
    For disposals of individually significant components of an entity, see paragraph 360-10-50-3A.
  13. ll
    For disclosure requirements on the amount of obligations outstanding under a supplier finance program, see paragraph 405-50-50-4.
  14. m
    For insurance entities that account for short-duration contracts, see paragraphs 944-40-50-3 and 944-40-50-4E.
  15. n
    For insurance entities that account for long-duration contracts, see paragraphs
    944-30-50-2A through 50-2B
    , 944-40-50-6 through 50-7C, and
    944-80-50-1 through 50-2
    .
  16. o
    For disclosure requirements on investments that generate income tax credits and other income tax benefits from a tax credit program, see paragraphs
    323-740-50-1 through 50-2
    .
  17. p
    For disclosure requirements for crypto assets, see paragraphs 350-60-50-1 and
    350-60-50-6 through 50-7
    .
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1The following may not represent all references to interim disclosure:
  1. a
    For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and 958-805-50.
  2. b
    For compensation-related costs, see paragraphs 715-60-50-3 and 715-60-50-6.
  3. c
    For disclosures required for entities with oil- and gas-producing activities, see paragraph 932-270-50-1.
  4. d
    For disclosures related to prior interim periods of the current fiscal year, see paragraph 250-10-50-11.
  5. e
    For fair value requirements, see Section 820-10-50.
  6. f
    For guarantors, see Section 460-10-50.
  7. g
    For pensions and other postretirement benefits, see paragraphs
    715-20-50-6 through 50-7
    .
  8. h
    For reportable segments, see paragraphs 280-10-50-39 and 280-10-55-16.
  9. i
    For suspended well costs and interim reporting, see Section 932-235-50.
  10. j
    For applicability of disclosure requirements related to risks and uncertainties, see paragraph 275-10-15-3.
  11. k
    For discontinued operations, see paragraphs
    205-20-50-1 through 50-7
    .
  12. l
    For disposals of individually significant components of an entity, see paragraph 360-10-50-3A.
  13. ll
    For disclosure requirements on the amount of obligations outstanding under a supplier finance program, see paragraph 405-50-50-4.
  14. m
    For insurance entities that account for short-duration contracts, see paragraphs 944-40-50-3 and 944-40-50-4E.
  15. n
    For insurance entities that account for long-duration contracts, see paragraphs
    944-30-50-2A through 50-2B
    , 944-40-50-6 through 50-7C, and
    944-80-50-1 through 50-2
    .
  16. o
    For disclosure requirements on investments that generate income tax credits and other income tax benefits from a tax credit program, see paragraphs
    323-740-50-1 through 50-2
    .
  17. p
    For disclosure requirements for crypto assets, see paragraphs 350-60-50-1 and
    350-60-50-6 through 50-7
    .
  18. q
    For income statement expense disaggregation, see Subtopic 220-40.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-50-7 will be superseded upon transition, together with its heading.
> Guidance Related to Disclosure of Other Topics at Interim Dates
Paragraph superseded by Accounting Standards Update No. 2025-11.
","snippet":"The following may not represent all references to interim disclosure:\n(a) For business combinations and combinations accounted for by not-for-profit entities, see Sections 805-10-50, 805-20-50, 805-30-50, 805-740-50, and…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e1632f4e4f60a736601f8be69fc02c3ef6263f9f498669e91bc21a19bea243f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-8","para":"50-8","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1This Section provides the following disclosure guidance for interim financial statements and notes in accordance with generally accepted accounting principles (GAAP):
  1. a
    Disclosure requirements of this Topic
  2. b
    Interim disclosure requirements of other Topics for condensed statements
  3. c
    Disclosure principle.
The disclosures in (a) and (b) and the disclosure principle in (c) are designed to complement each other. In determining which disclosures to provide in condensed statements, an entity shall evaluate the list of disclosures to determine whether a disclosure is required to be provided in an interim period. All entities, except those that provide notes subject to applicable annual disclosure requirements in GAAP, shall consider the disclosure principle in paragraphs
270-10-50-67 through 50-70
to determine whether any additional disclosures are necessary in an interim reporting period.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1This Section provides the following disclosure guidance for interim financial statements and notes in accordance with generally a…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6058d0a107c1da74f04c262df3cf361749071fe986b8819615eb419eb23c44cf","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9189446d8a610cf01522f6661b664563287c47902a3785e8c03b28da55bcee25","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Disclosure Requirements of This Topic","paragraphs":[{"citation":"270-10-50-9","para":"50-9","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1All entities shall disclose the following information in their interim financial statements and notes in accordance with GAAP:
  1. a
    Sales or gross revenues, provision for income taxes, net income, and comprehensive income
  2. b
    Significant changes in estimates or provisions for income taxes (see paragraphs 740-270-30-2, 740-270-30-6, and 740-270-30-8)
  3. c
    The nature and amount of costs and expenses incurred in an interim period that cannot be readily identified with the activities or benefits of other interim periods unless items of a comparable nature are included in both the current interim period and in the corresponding interim period of the preceding year.
  4. d
    Information needed for a proper understanding of the impact of unusual or infrequent items such as unusual seasonal results.
  5. e
    The seasonal nature of activities for an entity with material seasonal variations in revenue, costs, or expenses.
  6. f
    When an entity uses estimated gross profit rates to determine the cost of goods sold during interim periods or uses other methods different from those used at annual inventory dates, the method used to determine the cost of goods sold at the interim date and any significant adjustments that result from reconciliations with the annual physical inventory.
  7. g
    Error corrections that are material with respect to an interim period but not material with respect to the estimated income for the full fiscal year or to the trend of earnings, as indicated in paragraph 250-10-45-27.
  8. h
    A statement that interim financial statements are to be read in conjunction with the most recently issued annual financial statements and notes in accordance with GAAP. This disclosure is applicable only for entities that are not Securities and Exchange Commission (SEC) registrants and that provide condensed statements in accordance with the guidance in paragraphs
    270-10-45-22 through 45-23
    .
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1All entities shall disclose the following information in their interim financial statements and notes in accordance with GAAP:\n(a…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb7375cd96456e42c69c400c194b77f75113428b6a6f1cbfd205b0d833f41abe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-10","para":"50-10","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If interim financial statements and notes in accordance with GAAP are not separately reported for the fourth quarter, users of the interim financial information often make inferences about that quarter by subtracting data based on the third quarter interim financial statements and notes in accordance with GAAP from the annual results. In the absence of separate fourth quarter financial statements, disposals of components of an entity and unusual or infrequently occurring items recognized in the fourth quarter, as well as the aggregate effect of year-end adjustments that are material to the results of that quarter (see paragraphs 270-10-05-2 and 270-10-45-10), shall be disclosed in a note to the annual financial statements. If an entity that regularly provides interim financial statements and notes in accordance with GAAP makes an accounting change during the fourth quarter of its fiscal year and does not report the data specified by paragraph 270-10-50-9in a separate fourth quarter report or in its annual report, the disclosures about the effect of the accounting change on interim periods that are required by paragraphs
270-10-45-12 through 45-14
or by paragraph 250-10-45-15, as appropriate, shall be made in a note to the annual financial statements for the fiscal year in which the change is made.
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1If interim financial statements and notes in accordance with GAAP are not separately reported for the fourth quarter, users of th…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbe441faaa512cdfb3fee81dd09616ebaaf0bc2b9ce61fc1f802b31c55a2a101","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d59f7e8bb7e8a0a3d175f7a26c3ced3c2a208a06f44a1b3f14c0d3791d5f14","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Interim Disclosure Requirements of Other Topics for Condensed Statements","paragraphs":[{"citation":"270-10-50-11","para":"50-11","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Paragraphs
270-10-50-12 through 50-66
include a list of interim disclosure requirements for condensed statements (see paragraphs
270-10-45-20 through 45-23
for form and content guidance for condensed statements). While this Section provides a list of the interim disclosure requirements, an entity should refer to each referenced Topic to determine the scope of the disclosures and related requirements. Throughout the Codification there are specific disclosures that are required for an event or a transaction. When an event or transaction occurs during an interim period, an entity shall consider whether incremental disclosures are required as a result of the assessment of the disclosure principle beginning in paragraph 270-10-50-67 and, if applicable, apply the disclosure requirements of the related Topic.
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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e27368a776e97802868fe91661e30da56d38af327124b7c46f93f8ff8d9b067","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-13","para":"50-13","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-20-50-1
205-20-50-3 through 50-3A
205-20-50-4A through 50-4B
205-20-50-5A through 50-5D
205-20-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-20-50-1205-20-50-3 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88568aec5cb6778b6c3c6a6d07f7d412e576a9e122c7af3bad3767949db0fc9b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-14","para":"50-14","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
205-40-50-12 through 50-14
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n205-40-50-12 through 50-14 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35fee0f343da4972e185138b59441bc83520c6c2ed609f3f1ff3617414f2652f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-15","para":"50-15","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
210-20-50-1 through 50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n210-20-50-1 through 50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec5aa0127275094d0e7135f863339126ac17f86ea7063efff2591cbbafe2e4bc","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-16","para":"50-16","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-10-50-4 through 50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-10-50-4 through 50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f151cd2d45c02163d3e77072ecf174b4055dda30d4f3a453e7eb170146a2172a","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-17","para":"50-17","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-20-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-20-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d354afedfb6fbb1d2042efd387dc256e2733f112a985641d6ce4fc7018944146","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-18","para":"50-18","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
220-40-50-4
220-40-50-6 through 50-11
220-40-50-19 through 50-22
220-40-50-26 through 50-36
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n220-40-50-4220-40-50-6 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29e04567e1523b7504f2971bfda1c920bb4f016e4372e89c649a16875ceebcf4","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-19","para":"50-19","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
250-10-50-1 through 50-4
250-10-50-6 through 50-9
250-10-50-11 through 50-12
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n250-10-50-1 through 50-4250-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:366cc3d958e82ed193b6ae93af3961c981a14f51825d33a8e1897078489f36f7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-20","para":"50-20","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
260-10-50-1
260-10-50-2 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n260-10-50-1260-10-50-2 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bcd89812544cc9945ef97b414b9e24c8ae2dedfcb2ca9b442b8f8dc8b8eb02d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-21","para":"50-21","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
280-10-50-22 through 50-26C
280-10-50-28A through 50-28B
280-10-50-32
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n280-10-50-22 through 50-26C280-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13ae562a56dbd13d8dec0e5172c652fd613b816dc3d69ccc0ecced7417fb973c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-22","para":"50-22","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
310-10-50-11
310-10-50-35
310-10-50-41 through 50-44
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n310-10-50-11310-10-50-35310-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f624739b39c5e4293bbf95632d63628dbe9381d0fa0f70ca767f0cd169a0d25","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-23","para":"50-23","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
320-10-50-2 through 50-3
320-10-50-5 through 50-5C
320-10-50-9 through 50-10
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n320-10-50-2 through 50-3320-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41a2db739e239ebcc320418b8c9e9107232e8b6bf9a97267e453e5085ac5038c","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-24","para":"50-24","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
321-10-50-3 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n321-10-50-3 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fffcbd4a1b6ff08c0ba3cc802a11bf92e4a6accbbbd51e4c65b1f336f96fc4fe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-25","para":"50-25","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-20-50-4 through 50-12
326-20-50-13 through 50-18
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n326-20-50-4 through 50-12326-20…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98763a56c514a276ce0efd6665f3d2834840c90d386c67018ba8d44cb9ed8280","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-26","para":"50-26","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
326-30-50-4 through 50-5
326-30-50-7 through 50-9
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n326-30-50-4 through 50-5326-30-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15a5767045b5c4b1f341b29edc64010562b12e7b1e2bfd4a14c2b63fa4fa691","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-27","para":"50-27","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
350-60-50-1
350-60-50-6 through 50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n350-60-50-1350-60-50-6 through …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8e18af989d24b48017444afbd9a5c9a84df211d67353ff2aed462ec3df279fa","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-28","para":"50-28","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
360-10-50-3A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n360-10-50-3A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95251c14083901ee3e733c748e3883be97cb8408bd96e7af283b153577c32cd1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-29","para":"50-29","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
405-50-50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n405-50-50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e38744770784ec2f6b3a19d76a2c8f79e0fb93eb880a3c79e05f88c3363859dc","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-30","para":"50-30","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
420-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n420-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54c0eb8e16c36fe1dacc495d5aa0b0668e23bf68594cbfe45f21ef549cbf931d","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-31","para":"50-31","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
460-10-50-2 through 50-4
460-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n460-10-50-2 through 50-4460-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a44e9a14f2c11cabb2c335a37e7966103e3c4257c0996814bd75e2da0a8f7db1","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-32","para":"50-32","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
470-20-50-2A
470-20-50-2C
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n470-20-50-2A470-20-50-2C |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f35f50075a02d0ba68e3700868e8a7ace5d7ea3af576edf2c7260a29e47a390","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-33","para":"50-33","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
505-10-50-2 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n505-10-50-2 through 50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b24de7bddd9672461b463845a8447256090bd9562dcdb2be0a9b7ebf535a004","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-34","para":"50-34","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
606-10-50-5 through 50-6
606-10-50-8
606-10-50-12A through 50-15
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n606-10-50-5 through 50-6606-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e359f221326b911f91ff2b8f714d274dd8d3c845cc569fca9b9b85dbb0c52857","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-35","para":"50-35","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-20-50-6 through 50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n715-20-50-6 through 50-7 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bf90682d0b6c9cc838e4336d971b7843b31786c8461b04623218e563b20c258","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-36","para":"50-36","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
715-60-50-3
715-60-50-6
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n715-60-50-3715-60-50-6 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae109ff0931a685a5ea484eb5bbfc968f93bebbb27274d2534cfeeb06c1ee381","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-37","para":"50-37","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-270-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n740-270-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc86decf82c1e7544a1d3438b5398c71b171d8851495e19ebaca7bf3de097eb8","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-38","para":"50-38","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
740-323-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n740-323-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea3cb837498f55e404c99cbc5ed4692aea09226392107cd49f3f2f9519bdc1f3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-39","para":"50-39","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-10-50-1 through 50-5
805-10-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-10-50-1 through 50-5805-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70068208e0c61d208ba9587706a45f5882e5c42f3e99ed67a73b535ca93f1014","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-40","para":"50-40","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-20-50-1 through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-20-50-1 through 50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c27da8c303db3d7aec9519ce51b2e4ac781b7dc1abafde9b6bb7311eb4e1b0cf","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-41","para":"50-41","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
805-30-50-1 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n805-30-50-1 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c04dcae05da031bff6441642e70e0806608d80db84b27b2d3a616acc0c6a5b0f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-42","para":"50-42","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
808-10-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n808-10-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a63c41ef0a7a7314fbe806627d3e1e470e0a50625525b47f9e01bd4f254dda7f","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-43","para":"50-43","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
810-10-50-3 through 50-4
810-10-50-5A
810-10-50-6
810-10-50-9
810-10-50-21
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n810-10-50-3 through 50-4810-10-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcf3c29d48d443cef5c21a193669d05eb66d2cceff585df0b43f0da6281dddfe","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-44","para":"50-44","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-10-50-1 through 50-4EEE
815-10-50-4F through 50-4H
815-10-50-4K through 50-4L
815-10-50-5C
815-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-10-50-1 through 50-4EEE815-…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59c6a9dda618a4805423d6b4ad71867487e66b88ee16a415d31642565f54ad63","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-45","para":"50-45","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-15-50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-15-50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6261acbbd3f2c2e163365380fcc3619a59ced9f86dda24c99f03ba5b5e23df7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-46","para":"50-46","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-30-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-30-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91878863644f3e10107a65c05595eeb7e4bd804d422595d95786c4389f842094","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-47","para":"50-47","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
815-40-50-2A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n815-40-50-2A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:156124908f9499894813bf61ef261bdc2158ef14378bec7527dcfac70e9a22a2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-48","para":"50-48","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
820-10-50-2
820-10-50-2G
820-10-50-3
820-10-50-4A
820-10-50-6A through 50-6B
820-10-50-8
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n820-10-50-2820-10-50-2G820-10-5…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e5ffb1333c5e51042c25069a4aafbe6a241036b1c1a70976606db932af5c463","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-49","para":"50-49","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
825-10-50-10 through 50-11
825-10-50-12
825-10-50-20 through 50-21
825-10-50-28
825-10-50-30 through 50-32
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n825-10-50-10 through 50-11825-1…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69b5aa7f1afa3cb29a20d26232c27089c41ad5977d0f2fcd2036f72e5f811d3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-50","para":"50-50","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
842-30-50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n842-30-50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb5af0e9771e77e3bf2c476e4c8c1b25e86ffd5bbda00e811bbe61da5722c6a6","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-51","para":"50-51","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-10-50-4A
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-10-50-4A |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35a5d81566a8b9feecd3e06ee49473745d752978891fedb58f73dbf08dcc38e2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-52","para":"50-52","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-20-50-2A through 50-4
860-20-50-4D through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-20-50-2A through 50-4860-20…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abbed8d94c2c61775a092726b164e1f4c0128aaf4eeda0e264bbd19e82b5abf2","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-53","para":"50-53","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-30-50-1A
860-30-50-7
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-30-50-1A860-30-50-7 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e95d6c85e9953dedb4f3476f4f9dee4b02d5615bb0a82d88424738586785c117","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-54","para":"50-54","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
860-50-50-2 through 50-5
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n860-50-50-2 through 50-5 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07803896288358a69fda62f5936e558e192642d3ac1167ae7a580348132042e7","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-55","para":"50-55","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
932-270-50-1
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n932-270-50-1 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bcf3bcd82b12ff4b9366a619f98fc9d49c7d730190ed98fe515615e1dced9db","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-56","para":"50-56","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
942-320-50-2 through 50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n942-320-50-2 through 50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76b951ae1d62202e22dbf848cb4f6355d33bfa7f130170c2d4bd665d9208587b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-57","para":"50-57","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-30-50-2A through 50-2B
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-30-50-2A through 50-2B |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ffcdd479f23e726d6f88e69e1d9c360ad5bb615476501b1467f7790e741d4fb3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-58","para":"50-58","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-40-50-3
944-40-50-4A
944-40-50-4E
944-40-50-6 through 50-7C
944-40-50-9(a)(5)
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-40-50-3944-40-50-4A944-40-5…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3a702c31b720df386d12a00d618bdcc66f8acc0c8e577eaaf3a524a9c53ff9b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-59","para":"50-59","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-60-50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-60-50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e6839035e99229f8fdba7a58adb2e34148e5243eb96db6b32fc9595a647ebd0","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-60","para":"50-60","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-80-50-1 through 50-2
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-80-50-1 through 50-2 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1133ba6bd0016a3cf38aaa484bed5a954ac297e2d694a6e7ef5b314645b8a0db","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-61","para":"50-61","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-310-50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-310-50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7841d5e72b0583a0571ebe598fa804ac7d4c011cc188787bfcd845c967a73c7b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-62","para":"50-62","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
944-605-50-4
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n944-605-50-4 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:421617d8d6283dd3130ff7b6b8ac008bd356fde00253cb2892f600f5fe5d66f3","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-63","para":"50-63","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-20-50-3
946-20-50-10
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n946-20-50-3946-20-50-10 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bfa826081b5484cbd1c4a0f67189003fae52114a74ac360f0feb6ae2bbb7705","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-64","para":"50-64","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
946-205-50-18
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n946-205-50-18 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae48dbf255767a3c532dc69e057086ea7e374197901377040b0d5d4e5782ee24","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-65","para":"50-65","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
954-805-50-1 through 50-3
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n954-805-50-1 through 50-3 |","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dba6697507960ead6200c16496432243da1fd63cf2190cd4370f493b2fd1bf5","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"citation":"270-10-50-66","para":"50-66","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The following table includes disclosure requirements for condensed statements:
Paragraph Number
958-805-50-2 through 50-6
958-805-50-8 through 50-14
958-805-50-16 through 50-17
","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1The following table includes disclosure requirements for condensed statements:\nParagraph Number |\n958-805-50-2 through 50-6958-80…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7334117d0cf301d1eb561ef3eaa591762dfb58b613862003440fc4ff4e1dd1ce","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32468bc3d5bc46574732916330dab6864ed4fdb4cf3409d9c259471ebae56c4b","downloaded_from":"2026-09-09T23:19:57.491Z","last_downloaded_at":"2026-09-09T23:19:57.491Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482964","source_sha256":"d2258fec6c5b22bee1a7d59cceb731cff24089471759a8a34a0b8bf6656422a4"}},{"block":null,"heading":"Disclosure Principle","paragraphs":[{"citation":"270-10-50-67","para":"50-67","html":"
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Interim financial statements and notes in accordance with GAAP shall include disclosures either on the face of the financial statements or in accompanying footnotes sufficient so as to make interim financial statements and notes in accordance with GAAP presented not misleading. An entity that is an SEC registrant may presume that users of interim financial statements and notes in accordance with GAAP have read or have access to the audited financial statements for the preceding fiscal year and that the adequacy of additional disclosure needed for a fair presentation may be determined in that context. (Paragraphs
270-10-45-21 through 45-23
provide guidance for an entity that is not an SEC registrant.) Accordingly, footnote disclosure which would substantially duplicate the disclosure contained in the most recent annual report to security holders or latest annual financial statements, such as a statement of significant accounting policies and practices and details of accounts which have not changed significantly in amount or composition since the end of the most recently completed fiscal year, may be omitted.
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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1However, disclosure shall be provided where events subsequent to the end of the most recent fiscal year have occurred which have a material impact on the entity. Disclosures shall encompass (but not be limited to), for example, significant changes since the end of the most recently completed fiscal year in such items as accounting principles and practices; estimates inherent in the preparation of financial statements; status of long-term contracts; capitalization including significant new borrowings or modification of existing financing arrangements; and the reporting entity resulting from business combinations or dispositions. Notwithstanding the above, where material contingencies exist, disclosure of such matters shall be provided even though a significant change since year-end may not have occurred.
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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
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Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1An entity that provides disclosure about events since the end of the last annual reporting period that have a material impact on the entity (for example, an impairment or a restructuring) that occur during an interim period in accordance with paragraph 270-10-50-68 shall consider the annual disclosure requirements in other Topics as the basis for the relevant disclosures for the current interim period. The relevant disclosures for the current interim period shall focus on the event that should be captured under the disclosure principle. Therefore, all of the annual disclosure requirements in those other Topics may not be relevant.
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For additional disclosure guidance for the reporting entity, see Section 820-10-50.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1
Editor's Note: Paragraph 270-10-60-1 will be superseded upon transition, together with its heading.
> Fair Value Measurements and Disclosures
Paragraph superseded by Accounting Standards Update No. 2025-11.
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Accounting Standards Update 2025-11
2030-06-14
2027-12-16
2027-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
2028-12-16
The following represents the transition and effective date information related to Accounting Standards Update No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements:
Effective date and early adoption
  1. a
    A public business entity shall apply the pending content that links to this paragraph for interim reporting periods within annual reporting periods beginning after December 15, 2027. An entity other than a public business entity shall apply the pending content that links to this paragraph for interim reporting periods within annual reporting periods beginning after December 15, 2028.
  2. b
    Early adoption of the pending content that links to this paragraph is permitted in any interim reporting period in which financial statements have not yet been issued or made available for issuance.
Transition method
  1. c
    An entity shall apply the pending content that links to this paragraph using one of the following transition methods:
    1. 1
      Prospectively to interim financial statements and notes in accordance with generally accepted accounting principles (GAAP) issued for interim reporting periods beginning after the date of adoption. The disclosures required by the pending content that links to this paragraph do not need to be included in interim financial statements and notes in accordance with GAAP for interim reporting periods beginning before the date of adoption that are being presented for comparative purposes.
    2. 2
      Retrospectively to any or all prior interim reporting periods presented in the interim financial statements and notes in accordance with GAAP.
","snippet":"Accounting Standards Update 2025-11 The following represents the transition and effective date information related to Accounting Standards Update No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements: Eff…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dec0a1c996f954caf4e98598a8c7fe9f1e606828e197b456db0e84ac0196d344","downloaded_from":"2026-09-09T23:20:03.567Z","last_downloaded_at":"2026-09-09T23:20:03.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476138","source_sha256":"252764cdb2ab12391a866fe41fe9676598d1aef806eec16893131acb3d5ba3bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a682f55517ef39c9b6af57fa34e32f8a0ecae7bcd2d998b893ffbcb1e08b7ad","downloaded_from":"2026-09-09T23:20:03.567Z","last_downloaded_at":"2026-09-09T23:20:03.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476138","source_sha256":"252764cdb2ab12391a866fe41fe9676598d1aef806eec16893131acb3d5ba3bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2cd7dfc73e3490de9df4b965bf36fc72904f7bda7787d4a71b9af98fd70e1257","downloaded_from":"2026-09-09T23:20:03.567Z","last_downloaded_at":"2026-09-09T23:20:03.567Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476138","source_sha256":"252764cdb2ab12391a866fe41fe9676598d1aef806eec16893131acb3d5ba3bf"}},{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"270-10-S00-1","para":"S00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
270-10-S99-1AmendedAccounting Standards Update No. 2020-0910/22/2020
270-10-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
270-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
270-10-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
270-10-S99-2AmendedAccounting Standards Update No. 2010-2208/19/2010
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See paragraph 220-10-S99-1(d), Regulation S-X Rule 3-03(d), for requirements to reflect adjustments in interim financial statements.
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See paragraph 270-10-S99-1, Regulation S-X Rule 10-01, for requirements for form and content of 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.
","snippet":"See paragraph 270-10-S99-1, Regulation S-X Rule 10-01, for requirements for form and content of interim financial statements. Smaller reporting companies, as defined in Item 10(f)(1) of Regulation S-K, should comply with…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af09b6bd2c2a9debf6a0a662cb7517307cf23e144fb434f9864e90ee0537a2e6","downloaded_from":"2026-09-09T23:20:10.617Z","last_downloaded_at":"2026-09-09T23:20:10.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480346","source_sha256":"e9822a9cdfe1b0a8fbfdd982782e9b8827fc01fb910d7329c62770ba92493bb0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42cb2ca84bde9ef5d7cc2a02178bd273bfe01ae63623e0879dff94d8f66c84ff","downloaded_from":"2026-09-09T23:20:10.617Z","last_downloaded_at":"2026-09-09T23:20:10.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480346","source_sha256":"e9822a9cdfe1b0a8fbfdd982782e9b8827fc01fb910d7329c62770ba92493bb0"}},{"block":null,"heading":"Separately Presented Captions Previously Combined","paragraphs":[{"citation":"270-10-S45-3","para":"S45-3","html":"
See paragraph 270-10-S99-2, SAB Topic 6.G.2, Question 1, for SEC Staff views on separately presenting captions in the Form 10Q that were previously combined.
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See paragraph 270-10-S99-2, SAB Topic 6.G.2.a, Question 3, for SEC Staff views regarding separate presentation of inventory components.
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The following is the text of Regulation S-X Rule 10-01, Interim Financial Statements (17 CFR 210.10-01).
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The following is the text of SAB Topic 6.G.2, Amendments to Form 10Q.
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Form of condensed financial statements.\nFacts: Rules 10-01(a)(2) and (3) of Regulation S-X provide that interim balance sheets and statements of in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d4981dc92a933b9b17497afe76e16432e26c8d65d69f761d0cc481f19dd9a02","downloaded_from":"2026-09-09T23:20:17.142Z","last_downloaded_at":"2026-09-09T23:20:17.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480725","source_sha256":"0dd57409ac6ed982581133358717a6fbc9fe1389b0a02401fe3e987f0bf5d119"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ed026eb9eb5a9f41c549d6d497edbeebab307032b39bb074bad8932d33ac5fa","downloaded_from":"2026-09-09T23:20:17.142Z","last_downloaded_at":"2026-09-09T23:20:17.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480725","source_sha256":"0dd57409ac6ed982581133358717a6fbc9fe1389b0a02401fe3e987f0bf5d119"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64486d709687976b0b8e6f65f52c4d8a9b7a1b98753d584d68a4085bea20417b","downloaded_from":"2026-09-09T23:20:17.142Z","last_downloaded_at":"2026-09-09T23:20:17.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480725","source_sha256":"0dd57409ac6ed982581133358717a6fbc9fe1389b0a02401fe3e987f0bf5d119"}}],"enrichment":{"summary":"ASC 270-10 governs how GAAP is applied to interim financial information (monthly, quarterly, or other periods shorter than a year) and what must be disclosed. Its core rule is the \"integral part\" view: each interim period is viewed primarily as an integral part of an annual period, so results generally follow the accounting principles used in the latest annual financial statements, with specified modifications (e.g., inventory, LIFO liquidations, cost allocations, estimated annual effective tax rate). It also sets minimum disclosure requirements for publicly traded companies reporting summarized interim data, which ASU 2025-11 replaces with disclosure requirements keyed to interim financial statements and notes prepared in accordance with GAAP, including condensed statements.","key_points":["Each interim period shall be viewed primarily as an integral part of an annual period, and interim results shall be based on the accounting principles and practices used in the latest annual financial statements unless a change was adopted in the current year (270-10-45-1; 270-10-45-2).","Revenue is recognized in interim periods on the same Topic 606 basis followed for the full year, and projected contract losses under Subtopic 605-35 are recognized in full in the interim period in which their existence becomes evident (270-10-45-3).","Costs are split between costs associated with revenue (charged when the related revenue is recognized) and all other costs and expenses (charged as incurred or allocated based on time expired, benefit received, or activity), with arbitrary assignment prohibited and no deferral of gains/losses that would not be deferred at year-end (270-10-45-4; 270-10-45-8).","Interim inventory exceptions: disclose use of estimated gross profit rates; do not give effect to a LIFO base liquidation expected to be replaced by year-end (charge cost of sales with expected replacement cost); do not defer Subtopic 330-10 inventory losses beyond the interim period, but recognize later-period recoveries up to previously recognized losses; defer planned purchase price and volume variances (270-10-45-6).","Year-end-type items (inventory shrinkage, allowance for uncollectible accounts, quantity discounts, discretionary bonuses) shall be estimated and assigned so each interim period bears a reasonable portion of the anticipated annual amount (270-10-45-10).","Effects of disposals of a component and material unusual or infrequently occurring items are reported separately and shall not be prorated over the balance of the fiscal year; entities with material seasonal variations must disclose the seasonal nature of their activities (270-10-45-11; 270-10-45-11A).","Changes in accounting estimate (including the estimated effective annual tax rate) are accounted for in the period of change with no restatement of prior interim information (270-10-45-14); publicly traded companies reporting summarized interim data must disclose the minimum items in 270-10-50-1 (revenues, tax provision, net income, comprehensive income, EPS, seasonality, contingencies, accounting changes, etc.), which ASU 2025-11 supersedes in favor of 270-10-50-8 through 50-70."],"categories":["Presentation","Disclosure","Financial statement presentation","Income taxes"],"audience_level":"intermediate","student_note":"Exam questions almost always test the integral-part view and its exceptions: inventory declines and unusual/infrequent items are recognized fully in the interim period they occur (never prorated), while annual-type costs such as property taxes, bonuses, and quantity discounts are allocated across interim periods using annual estimates. A common misunderstanding is treating each quarter as a wholly discrete period — and forgetting that income taxes are computed using the estimated annual effective tax rate under Subtopic 740-270.","related_topics":["740-270","250-10","330-10","205-20","280-10","606-10"],"key_concepts":["interim reporting","integral part of annual period","estimated annual effective tax rate","lifo liquidation at interim date","cost allocation among interim periods","condensed financial statements","seasonality disclosure","minimum interim disclosures"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63c5f02ce932047123dcc324cc377e0cd9411c0e94fced711cdde068fa590c65","downloaded_from":"2026-09-09T23:19:37.216Z","last_downloaded_at":"2026-09-09T23:20:17.142Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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