{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/480/10/#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":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Preferred Stock Subject to Mandatory Redemption Requirements or Whose Redemption is Outside the Control of the Issuer","paragraphs":[{"citation":"480-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_660F49EB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-1\" class=\"xref\">210-10-S99-1</a>, Regulation S-X Rule 5-02.28(b), for disclosure requirements for preferred stock subject to mandatory redemption requirements or whose redemption is outside the control of the issuer. </span></span></div></div>","snippet":"See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.28(b), for disclosure requirements for preferred stock subject to mandatory redemption requirements or whose redemption is outside the control of the issuer.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f8d7540a0d474f29dee20c1f13a1f047bdd5d05786d5d10ffa3a30c6cae5227","downloaded_from":"2026-09-10T00:36:21.972Z","last_downloaded_at":"2026-09-10T00:36:21.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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href=\"/asc/480/10/#480-10-S99-1\" class=\"xref\">480-10-S99-1</a>, CFRR 211.04, for disclosure requirements pertaining to redeemable preferred stock. </span></span></div></div>","snippet":"See paragraph 480-10-S99-1, CFRR 211.04, for disclosure requirements pertaining to redeemable preferred stock.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de38efe8c5b76ee5f1859c7c5e31c921d0474fc3659281ea298bfb13c07ded2","downloaded_from":"2026-09-10T00:36:21.972Z","last_downloaded_at":"2026-09-10T00:36:21.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"xref\">480-10-S99-3A</a>, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on disclosure requirements pertaining to both the accounting policy selected for mandatorily redeemable securities and redemption value of the securities.</div></div>","snippet":"See paragraph 480-10-S99-3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on disclosure requirements pertaining to both the accounting policy selected for mandatori…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1bc33fabb79b20472da43426918626689f6c79c95dc57a29c54cd5fa51a6536","downloaded_from":"2026-09-10T00:36:21.972Z","last_downloaded_at":"2026-09-10T00:36:21.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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