{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/10/#sec-50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"280","topic_title":"Segment Reporting","subtopic":"280-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Segment Disclosures","paragraphs":[{"citation":"280-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_851E31A8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/10/#220-10-S99-1\" class=\"xref\">220-10-S99-1(e)</a>, Regulation S-X Rule 3-03(e), for requirements to provide segment disclosures. </span></span></div></div>","snippet":"See paragraph 220-10-S99-1(e), Regulation S-X Rule 3-03(e), for requirements to provide segment disclosures.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfbfa7e8c22b607eaf0680cc60084c2978fc1537a1fba99433231ec50f8551a6","downloaded_from":"2026-09-09T23:23:07.457Z","last_downloaded_at":"2026-09-09T23:23:07.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480695","source_sha256":"95263d5924bde67fd3895bd0de96600b1c70e3f685da7d6eaf1df79649dbcfd9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a825d9f1e019b1472ada29542908aec373e54cca8ca50406d3023bb555a62e1","downloaded_from":"2026-09-09T23:23:07.457Z","last_downloaded_at":"2026-09-09T23:23:07.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480695","source_sha256":"95263d5924bde67fd3895bd0de96600b1c70e3f685da7d6eaf1df79649dbcfd9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98484baf0cf400eac07d4781299bf2fe0d0b561bf5234aaa39983318ea46ea69","downloaded_from":"2026-09-09T23:23:07.457Z","last_downloaded_at":"2026-09-09T23:23:07.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480695","source_sha256":"95263d5924bde67fd3895bd0de96600b1c70e3f685da7d6eaf1df79649dbcfd9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98484baf0cf400eac07d4781299bf2fe0d0b561bf5234aaa39983318ea46ea69","downloaded_from":"2026-09-09T23:23:07.457Z","last_downloaded_at":"2026-09-09T23:23:07.457Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480695","source_sha256":"95263d5924bde67fd3895bd0de96600b1c70e3f685da7d6eaf1df79649dbcfd9"}}