# ASC 480-10-S50: Distinguishing Liabilities from Equity — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-50-disclosure)

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## ASC 480-10-S50: SEC 50 Disclosure

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#### Preferred Stock Subject to Mandatory Redemption Requirements or Whose Redemption is Outside the Control of the Issuer

##### [480-10-S50-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S50-1)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#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.

#### Redeemable Preferred Stock

##### [480-10-S50-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S50-2)

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See paragraph [480-10-S99-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-1), CFRR 211.04, for disclosure requirements pertaining to redeemable preferred stock.

#### Disclosure of Measurement Policy Selected for Redeemable Securities and Application Thereof

##### [480-10-S50-3](https://asc.understandingaccounting.org/asc/480/10/#480-10-S50-3)

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See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#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 mandatorily redeemable securities and redemption value of the securities.