# ASC 310-948-50: Receivables — Financial Services—Mortgage Banking — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/948/#50-disclosure)

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## ASC 310-948-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/948/#50-disclosure)

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##### [310-948-50-1](https://asc.understandingaccounting.org/asc/310/948/#310-948-50-1)

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The method used in determining the lower of amortized cost basis or fair value of mortgage loans (that is, aggregate or individual loan basis) shall be disclosed.