{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/420/10/#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":"420","topic_title":"Exit or Disposal Cost Obligations","subtopic":"420-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Disclosures Related to Restructuring Charges","paragraphs":[{"citation":"420-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_57694FD4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/420/10/#420-10-S99-2\" class=\"xref\">420-10-S99-2</a>, SAB Topic 5.P.4, for SEC Staff views on disclosures pertaining to restructuring charges. </span></span></div></div>","snippet":"See paragraph 420-10-S99-2, SAB Topic 5.P.4, for SEC Staff views on disclosures pertaining to restructuring charges.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0d84e3959ba0f5ab6c2b7a6ac1b74a88382bec5089d198f736e1b88fdac8e62","downloaded_from":"2026-09-10T00:23:19.534Z","last_downloaded_at":"2026-09-10T00:23:19.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479884","source_sha256":"28bc486ff783474fa63153f07a84a2b25bb39a0acd38f35db1d20235b7a49b23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e68fbc842ff72c50eefbaff1a789a1785f975bca9bac500ba84e974e7e79e140","downloaded_from":"2026-09-10T00:23:19.534Z","last_downloaded_at":"2026-09-10T00:23:19.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479884","source_sha256":"28bc486ff783474fa63153f07a84a2b25bb39a0acd38f35db1d20235b7a49b23"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a63b9982c95db51ee3e2bd82a5dd92ed7a5a652800e6cc3fda45e3df2f2c34","downloaded_from":"2026-09-10T00:23:19.534Z","last_downloaded_at":"2026-09-10T00:23:19.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479884","source_sha256":"28bc486ff783474fa63153f07a84a2b25bb39a0acd38f35db1d20235b7a49b23"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a63b9982c95db51ee3e2bd82a5dd92ed7a5a652800e6cc3fda45e3df2f2c34","downloaded_from":"2026-09-10T00:23:19.534Z","last_downloaded_at":"2026-09-10T00:23:19.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479884","source_sha256":"28bc486ff783474fa63153f07a84a2b25bb39a0acd38f35db1d20235b7a49b23"}}