{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/905/#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":"325","topic_title":"Investments—Other","subtopic":"325-905","subtopic_title":"Agriculture","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":"Cooperatives—Patrons","heading":null,"paragraphs":[{"citation":"325-905-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13EDBB7D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a <a href=\"/glossary/p/#patrons\" class=\"term\" title=\"Any individual, trust, estate, partnership, corporation, or agricultural cooperative with or for whom a cooperative does business on a cooperative basis, whether a member of an agricultural cooperative or nonmember of an agricultural cooperative.\"><span>patron</span></a> is economically dependent on a cooperative for sale of all or a significant portion of annual production, the extent of such transactions shall be disclosed in the financial statements. </span></span></div></div>","snippet":"If a patron is economically dependent on a cooperative for sale of all or a significant portion of annual production, the extent of such transactions shall be disclosed in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d98576f26f15413910a1c5a9b55575042111045d3afc05801755fab0d538af07","downloaded_from":"2026-09-09T23:45:23.768Z","last_downloaded_at":"2026-09-09T23:45:23.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477244","source_sha256":"9e6cb685396457c4f75f5cc25814fc491ad673cffa57b17fce90cc8dcd7573dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0decb87d1841ab06e8f4104f07a254a34339750088dfaf4692740792c6096c","downloaded_from":"2026-09-09T23:45:23.768Z","last_downloaded_at":"2026-09-09T23:45:23.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477244","source_sha256":"9e6cb685396457c4f75f5cc25814fc491ad673cffa57b17fce90cc8dcd7573dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c812668be9e24db638a992973b76538a288948bb07a1b54979811e469d9b0da","downloaded_from":"2026-09-09T23:45:23.768Z","last_downloaded_at":"2026-09-09T23:45:23.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477244","source_sha256":"9e6cb685396457c4f75f5cc25814fc491ad673cffa57b17fce90cc8dcd7573dd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c812668be9e24db638a992973b76538a288948bb07a1b54979811e469d9b0da","downloaded_from":"2026-09-09T23:45:23.768Z","last_downloaded_at":"2026-09-09T23:45:23.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477244","source_sha256":"9e6cb685396457c4f75f5cc25814fc491ad673cffa57b17fce90cc8dcd7573dd"}}