{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/10/#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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons","paragraphs":[{"citation":"323-10-S50-1","para":"S50-1","html":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(g), for requirements to provide summarized financial information of subsidiaries not consolidated and 50 percent or less owned persons. See paragraph 270-10-S99-1, Regulation S-X Rule 10-01(b)(1), for requirements to provide summarized financial information in interim financial statements for subsidiaries not consolidated or 50 percent or less owned persons.