{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/965/#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":"320-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_22F6E4BA-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Ordinarily, information regarding the net appreciation or depreciation in the <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> less costs to sell, if significant, of investments shall be disclosed in the notes to financial statements. </span></span></div></div>","snippet":"Ordinarily, information regarding the net appreciation or depreciation in the fair value less costs to sell, if significant, of investments shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9836c84f33f80722ab11a1891c4e36d830f15dbfcbdd0e856bf2cdf5a3bd55d4","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2169fcd070bde1e2f1fecb5dc001c95b54bdd6255152ed5f8f1b4730d4264e40","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c52647fd38487a9e6899357e3fa7cac0d5b4b3798d3d479498285c4d9d1a0ca6","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c52647fd38487a9e6899357e3fa7cac0d5b4b3798d3d479498285c4d9d1a0ca6","downloaded_from":"2026-09-09T23:38:38.868Z","last_downloaded_at":"2026-09-09T23:38:38.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478246","source_sha256":"8366abab3adc9322dc4fd561a8d62b6572aed2d3a49b82ce32bcc11993524b4f"}}