# ASC 360-944-50: Property, Plant, and Equipment — Financial Services—Insurance — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/944/#50-disclosure)

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## ASC 360-944-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/360/944/#50-disclosure)

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##### [360-944-50-1](https://asc.understandingaccounting.org/asc/360/944/#360-944-50-1)

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If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements.