# ASC 320-940-50: Investments—Debt Securities — Financial Services—Brokers and Dealers — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/940/#50-disclosure)

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## ASC 320-940-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/320/940/#50-disclosure)

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##### [320-940-50-1](https://asc.understandingaccounting.org/asc/320/940/#320-940-50-1)

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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](https://asc.understandingaccounting.org/asc/320/940/#320-940-45-6), they shall be disclosed in the notes to financial statements.