{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/#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":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc3591a28a8270c3f862a00d889c4fc46fd702a3992de79d8c676c5a5d9a2049","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50cf7ba7b8e3ea6a8b6f26508bad59f907d7d1be9437285952af3b34628df0f8","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5b99138aaabfba10c6d70828cb9cab1fd05d03d68e39ac336a119ec364b01f","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5b99138aaabfba10c6d70828cb9cab1fd05d03d68e39ac336a119ec364b01f","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}