{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Marketable Securities","paragraphs":[{"citation":"320-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AB0DFDD3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02.2, for disclosure requirements for marketable securities. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.2, for disclosure requirements for marketable securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cff33160550ff0a0ff1e4daafd7b6d298757b2c25ed387e7e7709b2b7dafe0e","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7bf447b75e0e694edcf18ac0d46814af423ffee97870fccc9d656a0bc4cb2b4","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}},{"block":null,"heading":"Other Investments","paragraphs":[{"citation":"320-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AB0DFEE4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02.12, for disclosure requirements for other investments. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.12, for disclosure requirements for other investments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4988a6ff5c8d538a890ea21ec37abf912def4e4d90dac0703cff269a3ad1e782","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61fabd5acd66b265b786a95a0870fc13976578e258e1efba91ecb96e9a4f9cc2","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8926107c9934b19428c368b398f8cd8a123ca448cc9cd94263d6cf0b435ae9c2","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8926107c9934b19428c368b398f8cd8a123ca448cc9cd94263d6cf0b435ae9c2","downloaded_from":"2026-09-09T23:35:20.210Z","last_downloaded_at":"2026-09-09T23:35:20.210Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480263","source_sha256":"be7103dacf0dff905e192756bdd058ba1da26bed8dbf01d19f90a03e474bb93f"}}