# ASC 323-946-50: Investments—Equity Method and Joint Ventures — Financial Services—Investment Companies — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/946/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:42:25.281Z to 2026-09-09T23:42:25.281Z

Record version: sha256:a73d2ad9f4b4da62a6b65402e0826ee5789feffbfe1b2c1eafeec439ca9a170c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 323-946-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/323/946/#50-disclosure)

SEC content: no

##### [323-946-50-1](https://asc.understandingaccounting.org/asc/323/946/#323-946-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:42:25.281Z to 2026-09-09T23:42:25.281Z

Record version: sha256:ad6f40aeb8650f5941db2e61ef97b71817375d63df409941e41ac758aec55f6b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraphs 946-323-50-1 through 50-4 superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/asc/323/946/#323-946-50-1).