# ASC 450-30-50: Contingencies — Gain Contingencies — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/450/30/#50-disclosure)

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## ASC 450-30-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/450/30/#50-disclosure)

SEC content: no

##### [450-30-50-1](https://asc.understandingaccounting.org/asc/450/30/#450-30-50-1)

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Adequate disclosure shall be made of a contingency that might result in a gain, but care shall be exercised to avoid misleading implications as to the likelihood of realization.