{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/740/#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":"323-740","subtopic_title":"Income Taxes—Proportional Amortization Method","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Income Taxes of Equity Method Investee","paragraphs":[{"citation":"323-740-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B2C55A20-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/323/740/#323-740-S99-1\" class=\"xref\">323-740-S99-1</a>, SAB Topic 6.I.2, for SEC Staff views on disclosures pertaining to the income taxes of an equity method investee. </span></span></div></div>","snippet":"See paragraph 323-740-S99-1, SAB Topic 6.I.2, for SEC Staff views on disclosures pertaining to the income taxes of an equity method investee.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67e45d32bae891bcc9f8d147ad13c523b9a99df463625994ca2f1c872bd7e76f","downloaded_from":"2026-09-09T23:41:48.685Z","last_downloaded_at":"2026-09-09T23:41:48.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477498","source_sha256":"7dcffad0f4411031df18ec1686fe515f0e1749371ab8996bcf5335da5084b915"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e73f666ef3ffb42caced22d3f94e86d5a43534b241df355d1f3c99784170b3a","downloaded_from":"2026-09-09T23:41:48.685Z","last_downloaded_at":"2026-09-09T23:41:48.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477498","source_sha256":"7dcffad0f4411031df18ec1686fe515f0e1749371ab8996bcf5335da5084b915"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ff1efd04f5bf637d6324ceefe17d6ada148a68f9a858cafa3d3bbbcfdc7b01","downloaded_from":"2026-09-09T23:41:48.685Z","last_downloaded_at":"2026-09-09T23:41:48.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477498","source_sha256":"7dcffad0f4411031df18ec1686fe515f0e1749371ab8996bcf5335da5084b915"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ff1efd04f5bf637d6324ceefe17d6ada148a68f9a858cafa3d3bbbcfdc7b01","downloaded_from":"2026-09-09T23:41:48.685Z","last_downloaded_at":"2026-09-09T23:41:48.685Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477498","source_sha256":"7dcffad0f4411031df18ec1686fe515f0e1749371ab8996bcf5335da5084b915"}}