{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#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":"470","topic_title":"Debt","subtopic":"470-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Disclosure of Long-Term Obligations","paragraphs":[{"citation":"470-10-S50-1","para":"S50-1","html":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.22, for disclosure requirements for bonds, mortgages, and other long-term debt. See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(f), for disclosure requirements for changes in bonds, mortgages, and other long-term debt. See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.19(b), for disclosure requirements pertaining to short-term obligations. See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(c), for disclosure requirements relating to defaults. See paragraph 235-10-S99-1, Regulation S-X Rule 4-08, for disclosure requirements for repurchase and reverse repurchase agreements. 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. 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. See paragraph 470-10-S99-1B, Regulation S-X Rule 13-02, for disclosure requirements about a registrant's affiliates whose securities collateralize any class of securities registered or being registered.