# ASC 280-10-S50: Segment Reporting — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/10/#sec-50-disclosure)

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## ASC 280-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/280/10/#sec-50-disclosure)

SEC content: yes

#### Segment Disclosures

##### [280-10-S50-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-S50-1)

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See paragraph [220-10-S99-1(e)](https://asc.understandingaccounting.org/asc/220/10/#220-10-S99-1), Regulation S-X Rule 3-03(e), for requirements to provide segment disclosures.