{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/940/#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":"320-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-940-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EE44A9E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the gross income and expense components resulting from complex trading strategies are not disclosed on the face of the income statement in accordance with paragraph <a href=\"/asc/320/940/#320-940-45-6\" class=\"xref\">940-320-45-6</a>, they shall be disclosed in the notes to financial statements. </span></span></div></div>","snippet":"If the gross income and expense components resulting from complex trading strategies are not disclosed on the face of the income statement in accordance with paragraph 940-320-45-6, they shall be disclosed in the notes t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a74b26a00d6254fe0154df1211cc1b440a1251ede65b416ca8471fa9c38be005","downloaded_from":"2026-09-09T23:35:55.220Z","last_downloaded_at":"2026-09-09T23:35:55.220Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479048","source_sha256":"83e1f03b42129ac187eeaf3cdd41b13deaf8521c5deed442df84716ca794dad2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9182b91d17d5ccb7435f5fc1e95c5757e53332497ba644b587f62ce2bf2b1662","downloaded_from":"2026-09-09T23:35:55.220Z","last_downloaded_at":"2026-09-09T23:35:55.220Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479048","source_sha256":"83e1f03b42129ac187eeaf3cdd41b13deaf8521c5deed442df84716ca794dad2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44370f7e1473150efa2e18428d209ffd388e5f489d56ece826b4de4cf0bf6494","downloaded_from":"2026-09-09T23:35:55.220Z","last_downloaded_at":"2026-09-09T23:35:55.220Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479048","source_sha256":"83e1f03b42129ac187eeaf3cdd41b13deaf8521c5deed442df84716ca794dad2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44370f7e1473150efa2e18428d209ffd388e5f489d56ece826b4de4cf0bf6494","downloaded_from":"2026-09-09T23:35:55.220Z","last_downloaded_at":"2026-09-09T23:35:55.220Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479048","source_sha256":"83e1f03b42129ac187eeaf3cdd41b13deaf8521c5deed442df84716ca794dad2"}}