{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-10-50-1","para":"50-1","html":"
This Section provides guidance on the disclosure requirements associated with the separate accounts comprising shareholders' equity and the specific outstanding securities issued by an entity.
","snippet":"This Section provides guidance on the disclosure requirements associated with the separate accounts comprising shareholders' equity and the specific outstanding securities issued by an entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d489c6b583cc3f2e54fbf8c5527aed6008c71c8e103b0fc406897cff3a3a681","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-2","para":"50-2","html":"
If both financial position and results of operations are presented, disclosure of changes in the separate accounts comprising shareholders' equity (in addition to retained earnings) and of the changes in the number of shares of equity securities during at least the most recent annual fiscal period and any subsequent interim period presented is required to make the financial statements sufficiently informative. Disclosure of such changes may take the form of separate statements or may be made in the basic financial statements or notes thereto.
","snippet":"If both financial position and results of operations are presented, disclosure of changes in the separate accounts comprising shareholders' equity (in addition to retained earnings) and of the changes in the number of sh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c332aff5d32149728382eac4adf05575c56b4928a63c0eb75e26b6e785fecaff","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-3","para":"50-3","html":"
An entity shall explain, in summary form within its financial statements, the pertinent rights and privileges of the various securities outstanding. Examples of information that shall be disclosed are dividend and liquidation preferences, participation rights, call prices and dates, conversion or exercise prices or rates and pertinent dates, sinking-fund requirements, unusual voting rights, and significant terms of contracts to issue additional shares or terms that may change conversion or exercise prices (excluding standard antidilution provisions). An entity shall disclose within its financial statements the number of shares issued upon conversion, exercise, or satisfaction of required conditions during at least the most recent annual fiscal period and any subsequent interim period presented. An entity also shall disclose within the financial statements actual changes to conversion or exercise prices that occur during the reporting period (excluding changes due to standard antidilution provisions).
","snippet":"An entity shall explain, in summary form within its financial statements, the pertinent rights and privileges of the various securities outstanding. Examples of information that shall be disclosed are dividend and liquid…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4039652b03449c2981a17942de4e1f3b06e9349265b0d070064e1d6b0ae7a2e","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-3A","para":"50-3A","html":"
For a financial instrument with a down round feature that has been triggered during the reporting period and for which an entity has recognized the effect in accordance with paragraph 260-10-25-1, an entity shall disclose the following:
  1. a
    The fact that the feature has been triggered
  2. b
    The value of the effect of the down round feature that has been triggered.
","snippet":"For a financial instrument with a down round feature that has been triggered during the reporting period and for which an entity has recognized the effect in accordance with paragraph 260-10-25-1, an entity shall disclos…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdcd3bc574a8e3810dc4fb0af6099ed65a5e39d2545a5b92277073bb5b8cfcb6","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2ee44258aa79449b265babbff0329cf4a96da67378d51fd7ef3afda6fbdb246","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"block":null,"heading":"Securities with Preferences","paragraphs":[{"citation":"505-10-50-4","para":"50-4","html":"
An entity that issues preferred stock (or other senior stock) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares shall disclose the liquidation preference of the stock (the relationship between the preference in liquidation and the par or stated value of the shares). That disclosure shall be made in the equity section of the statement of financial position in the aggregate, either parenthetically or in short, rather than on a per-share basis or through disclosure in the notes.
Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:
105-10-65-7An entity that issues preferred stock (or other senior stock) that has a preference in involuntary liquidation other than par or stated value of the shares shall disclose the liquidation preference of the stock (the relationship between the preference in liquidation and the par or stated value of the shares). That disclosure shall be made in the equity section of the statement of financial position in the aggregate, either parenthetically or in short, rather than on a per-share basis or through disclosure in the notes.
","snippet":"An entity that issues preferred stock (or other senior stock) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares shall disclose the liquidation preference of …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a05e90c6554df6dbc59ddebc789f3444afbc7067c692d7176fbfc3ec363ef4","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-5","para":"50-5","html":"
In addition, an entity shall disclose both of the following within its financial statements (either on the face of the statement of financial position or in the notes thereto):
  1. a
    The aggregate or per-share amounts at which preferred stock may be called or is subject to redemption through sinking-fund operations or otherwise
  2. b
    The aggregate and per-share amounts of arrearages in cumulative preferred dividends.
","snippet":"In addition, an entity shall disclose both of the following within its financial statements (either on the face of the statement of financial position or in the notes thereto):\n(a) The aggregate or per-share amounts at w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7d76d7d04b17d6f5342a87658eab542bd5c9b9091a5708acc9e562c6fd7ce09","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-6","para":"50-6","html":"
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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Paragraph superseded by Accounting Standards Update No. 2020-06.
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An entity that issues redeemable stock shall disclose the amount of redemption requirements, separately by issue or combined, for all issues of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented.
","snippet":"An entity that issues redeemable stock shall disclose the amount of redemption requirements, separately by issue or combined, for all issues of capital stock that are redeemable at fixed or determinable prices on fixed o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11bef9945b22d595b285503bacb14ab452a863257dd22424668abc6b6ff1a160","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:993378602c2d5184a342aeec564ed49eea1e79dd8a9e757ff1a80c9fa654ef43","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"block":null,"heading":"Convertible Preferred Stock","paragraphs":[{"citation":"505-10-50-12","para":"50-12","html":"
The objective of the disclosure about convertible preferred stock is to provide users of financial statements with:
  1. a
    Information about the terms and features of convertible preferred stock
  2. b
    An understanding of how those instruments have been reported in an entity's statement of financial position and statement of financial performance
  3. c
    Information about events, conditions, and circumstances that can affect how to assess the amount or timing of an entity's future cash flows related to those instruments.
","snippet":"The objective of the disclosure about convertible preferred stock is to provide users of financial statements with:\n(a) Information about the terms and features of convertible preferred stock\n(b) An understanding of how …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d717d25b2747038a3e8d029d5dbeda9c47ef9279863a7fd436eab52322a833c3","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-13","para":"50-13","html":"
To comply with the general disclosure requirements of paragraph 505-10-50-3, an entity shall explain the pertinent rights and privileges of each outstanding instrument, including, but not limited to, the following information:
  1. a
    Number of shares issued and par value
  2. b
    Dividends
  3. c
    Conversion or exercise prices or rates and number of shares into which the instrument is potentially convertible
  4. d
    Pertinent dates, such as conversion date(s)
  5. e
    Parties that control the conversion rights
  6. f
    Manner of settlement upon conversion and any alternative settlement methods, such as cash, shares, or a combination of cash and shares
  7. g
    Terms that may change conversion or exercise prices, number of shares to be issued, or other conversion rights and the timing of those rights (excluding standard antidilution provisions)
  8. h
    Liquidation preference required by paragraph 505-10-50-4 and unusual voting rights
  9. i
    Other material terms and features of the instrument that are not listed above.
","snippet":"To comply with the general disclosure requirements of paragraph 505-10-50-3, an entity shall explain the pertinent rights and privileges of each outstanding instrument, including, but not limited to, the following inform…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae1ce84446df5c6a79c968d04d40febd94d089d7f9fa9f7ba8b883f3383af98","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-14","para":"50-14","html":"
An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs
505-10-05-6 through 05-7
:
  1. a
    Events or changes in circumstances that would adjust or change the contingency or would cause the contingency to be met
  2. b
    Information on whether the shares that would be issued if the contingently convertible securities were converted are included in the calculation of diluted earnings per share (EPS) and the reasons why or why not
  3. c
    Other information that is helpful in understanding both the nature of the contingencies and the potential impact of conversion.
","snippet":"An entity shall provide the following incremental information for contingently convertible instruments or the instruments that are described in paragraphs 505-10-05-6 through 05-7:\n(a) Events or changes in circumstances …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87165e4092c17fe352ad4233f5b3b4683ec6117ca98e40dc2457ae73a6a45d51","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-15","para":"50-15","html":"
An entity shall disclose the amount of dividends declared for each period for which a statement of financial performance is presented, in addition to the disclosures required by paragraph 505-10-50-5.
","snippet":"An entity shall disclose the amount of dividends declared for each period for which a statement of financial performance is presented, in addition to the disclosures required by paragraph 505-10-50-5.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2c98380e6e47c5b662169509eb7978db69798fb8bbf29b914818c7fa303f0fc","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-16","para":"50-16","html":"
An entity shall disclose the following as of the date of the latest statement of financial position presented:
  1. a
    Changes to conversion or exercise prices that occur during the reporting period other than changes due to standard antidilution provisions
  2. b
    Events or changes in circumstances that occur during the reporting period that cause conversion contingencies to be met or conversion terms to be significantly changed
  3. c
    The number of shares issued upon conversion, exercise, or satisfaction of required conditions during the reporting period.
","snippet":"An entity shall disclose the following as of the date of the latest statement of financial position presented:\n(a) Changes to conversion or exercise prices that occur during the reporting period other than changes due to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3885004235f50b55936d827ee67b1d45562db8b124080ba415a5186f5e23fd8","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-17","para":"50-17","html":"
If a conversion option is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in addition to the disclosures required by the guidance in this Section, if applicable.
","snippet":"If a conversion option is accounted for as a derivative in accordance with Subtopic 815-15, an entity shall provide disclosures in accordance with Topic 815 for the conversion option in addition to the disclosures requir…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e80e7238e4ea8fe6d073d920f0e6cd8a138cf36c6170ab02b9b79c107f4daed5","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},{"citation":"505-10-50-18","para":"50-18","html":"
An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible preferred stock within the scope of this Subtopic regardless of whether such derivative transactions are accounted for as assets, liabilities, or equity instruments:
  1. a
    The terms of those derivative transactions (including the terms of settlement)
  2. b
    How those derivative transactions relate to the instruments within the scope of this Subtopic
  3. c
    The number of shares underlying the derivative transactions
  4. d
    The reasons for entering into those derivative transactions.
","snippet":"An entity shall disclose the following information about derivative transactions entered into in connection with the issuance of convertible preferred stock within the scope of this Subtopic regardless of whether such de…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb155cfa8d76ab2c6c4302a037d29cc9789344e51e635bfde885d4cd6aadd530","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:beb811e78508393c9a04de6a2a49dd9291920c366fbcbdc29da158363ffb6e62","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6591ef421d4ab048413e543820a35410fe860f7d1868a5d8daab964511b55b3c","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6591ef421d4ab048413e543820a35410fe860f7d1868a5d8daab964511b55b3c","downloaded_from":"2026-09-10T00:36:56.123Z","last_downloaded_at":"2026-09-10T00:36:56.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481112","source_sha256":"f5321f11239430f9574c3f383818ed5ec59f3ad4e869bd64bb7c073db444f53a"}}