# ASC 505-942-05: Equity — Financial Services—Depository and Lending — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/942/#05-overview-and-background)

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## ASC 505-942-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/505/942/#05-overview-and-background)

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##### [505-942-05-1](https://asc.understandingaccounting.org/asc/505/942/#505-942-05-1)

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This Subtopic provides regulatory capital disclosure guidance for credit unions, branches of foreign institutions, trust operations, and post-business-combination entities.