{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/460/10/#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":"460","topic_title":"Guarantees","subtopic":"460-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Guarantors and Issuers of Guaranteed Securities Registered or Being Registered","paragraphs":[{"citation":"460-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5D0F2DA7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/470/10/#470-10-S99-1\" class=\"xref\">470-10-S99-1</a>, Regulation S-X Rule 3-10 for requirements applicable to financial statements of guarantors and issuers of guaranteed securities registered or being registered.</span></span></div></div>","snippet":"See paragraph 470-10-S99-1, Regulation S-X Rule 3-10 for requirements applicable to financial statements of guarantors and issuers of guaranteed securities registered or being registered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0b54c9409de686e7633945706dc59cb0f79b7ef794c72beccd008579c76652d","downloaded_from":"2026-09-10T00:30:02.138Z","last_downloaded_at":"2026-09-10T00:30:02.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483491","source_sha256":"03fd0b54db5ab9cda7cc9b435b24572fa8bbe5cf1cf8558be93c0c3dccccdad6"}},{"citation":"460-10-S50-2","para":"S50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5D0F2EF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/470/10/#470-10-S99-1A\" class=\"xref\">470-10-S99-1A</a>, Regulation S-X Rule 13-01 for disclosure requirements about guarantors and issuers of guaranteed securities registered or being registered. </span></span></div></div>","snippet":"See paragraph 470-10-S99-1A, Regulation S-X Rule 13-01 for disclosure requirements about guarantors and issuers of guaranteed securities registered or being registered.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00a43643048719ca0e1d5d6dd9b959b685a7ecd804788c52842ccff6b85eeeec","downloaded_from":"2026-09-10T00:30:02.138Z","last_downloaded_at":"2026-09-10T00:30:02.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483491","source_sha256":"03fd0b54db5ab9cda7cc9b435b24572fa8bbe5cf1cf8558be93c0c3dccccdad6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba5ac4e6be8610b87d38c7a5d75d6e1bc3b846d28be51724cd49205883b72551","downloaded_from":"2026-09-10T00:30:02.138Z","last_downloaded_at":"2026-09-10T00:30:02.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483491","source_sha256":"03fd0b54db5ab9cda7cc9b435b24572fa8bbe5cf1cf8558be93c0c3dccccdad6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad9c6d9729bf5f6d7256f1d738d45d993e9048330a245800dc046e0bf0543cc9","downloaded_from":"2026-09-10T00:30:02.138Z","last_downloaded_at":"2026-09-10T00:30:02.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483491","source_sha256":"03fd0b54db5ab9cda7cc9b435b24572fa8bbe5cf1cf8558be93c0c3dccccdad6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad9c6d9729bf5f6d7256f1d738d45d993e9048330a245800dc046e0bf0543cc9","downloaded_from":"2026-09-10T00:30:02.138Z","last_downloaded_at":"2026-09-10T00:30:02.138Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483491","source_sha256":"03fd0b54db5ab9cda7cc9b435b24572fa8bbe5cf1cf8558be93c0c3dccccdad6"}}