{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Changes in Each Caption of Other Stockholders' Equity","paragraphs":[{"citation":"505-10-S50-1","para":"S50-1","html":"See paragraph 505-10-S99-1, Regulation S-X Rule 3-04, for disclosure requirements for changes in stockholders' equity. See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(d), for disclosure requirements for preferred shares. See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(e), for disclosure requirements for restrictions that limit the payment of dividends by the registrant. See paragraph 470-10-S99-1, Regulation S-X Rule 3-10, for requirements applicable to financial statements of guarantors and issuers of guaranteed debt or debt-like 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 debt or debt-like securities registered or being registered.