{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/450/954/#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":"450","topic_title":"Contingencies","subtopic":"450-954","subtopic_title":"Health Care Entities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Medical Malpractice Insurance","paragraphs":[{"citation":"450-954-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_27A6E50A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Health care entities shall disclose their program of medical malpractice insurance coverages. </span></span></div></div>","snippet":"Health care entities shall disclose their program of medical malpractice insurance coverages.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:931aea4e508cb28f6ff2a8640fffc8b0ade609ccd6e38d6d9e8cbc7c6e5cb242","downloaded_from":"2026-09-10T00:28:49.716Z","last_downloaded_at":"2026-09-10T00:28:49.716Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477850","source_sha256":"37b93f70a201d28d5e232ceb6852fbbaeb580c1d43816f9f3c19fb79fd1b793f"}},{"citation":"450-954-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_27A6E6A0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Health care entities that discount accrued malpractice claims shall disclose in the notes to the financial statements the carrying amount of accrued malpractice claims that are discounted in the financial statements and the interest rate or rates used to discount those claims. </span></span></div></div>","snippet":"Health care entities that discount accrued malpractice claims shall disclose in the notes to the financial statements the carrying amount of accrued malpractice claims that are discounted in the financial statements and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c861759e0996a8c6f95fdff89c4c157bd8bc3c3e95c1fa07028540e230853190","downloaded_from":"2026-09-10T00:28:49.716Z","last_downloaded_at":"2026-09-10T00:28:49.716Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477850","source_sha256":"37b93f70a201d28d5e232ceb6852fbbaeb580c1d43816f9f3c19fb79fd1b793f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115efc00475704cdb35c5364dca0b877a47af24d49fa49206813e05ac5257849","downloaded_from":"2026-09-10T00:28:49.716Z","last_downloaded_at":"2026-09-10T00:28:49.716Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477850","source_sha256":"37b93f70a201d28d5e232ceb6852fbbaeb580c1d43816f9f3c19fb79fd1b793f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd679d972e6c1d01f151f16770605332faa14dee5059d0307c61bfb3b849cb8c","downloaded_from":"2026-09-10T00:28:49.716Z","last_downloaded_at":"2026-09-10T00:28:49.716Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477850","source_sha256":"37b93f70a201d28d5e232ceb6852fbbaeb580c1d43816f9f3c19fb79fd1b793f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd679d972e6c1d01f151f16770605332faa14dee5059d0307c61bfb3b849cb8c","downloaded_from":"2026-09-10T00:28:49.716Z","last_downloaded_at":"2026-09-10T00:28:49.716Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477850","source_sha256":"37b93f70a201d28d5e232ceb6852fbbaeb580c1d43816f9f3c19fb79fd1b793f"}}