# ASC 450-954-50: Contingencies — Health Care Entities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/450/954/#50-disclosure)

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## ASC 450-954-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/450/954/#50-disclosure)

SEC content: no

#### Medical Malpractice Insurance

##### [450-954-50-1](https://asc.understandingaccounting.org/asc/450/954/#450-954-50-1)

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Health care entities shall disclose their program of medical malpractice insurance coverages.

##### [450-954-50-2](https://asc.understandingaccounting.org/asc/450/954/#450-954-50-2)

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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.