# ASC 605-45-50: Revenue Recognition — Principal Agent Considerations — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/45/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:44:46.394Z to 2026-09-10T00:44:46.394Z

Record version: sha256:98b5382e5b64d33458d08ac8b1d4f7beea51240da062203cba236281677692be

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-45-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/605/45/#50-disclosure)

SEC content: no

##### [605-45-50-1](https://asc.understandingaccounting.org/asc/605/45/#605-45-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:46.394Z to 2026-09-10T00:44:46.394Z

Record version: sha256:8dbe1b4befb9745268842326e3dcc6d74e21b6ad07fbbfff679c9b366ad10070

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-50-2](https://asc.understandingaccounting.org/asc/605/45/#605-45-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:46.394Z to 2026-09-10T00:44:46.394Z

Record version: sha256:b3d3204185062fe682acca04c104290d725a75c4d5f7de41760ba8d327d9f351

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-50-3](https://asc.understandingaccounting.org/asc/605/45/#605-45-50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:46.394Z to 2026-09-10T00:44:46.394Z

Record version: sha256:ee142689770ac557755d2c65ea3d78adc906397d57d5d5c316eafe4fe8368b26

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-50-4](https://asc.understandingaccounting.org/asc/605/45/#605-45-50-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:44:46.394Z to 2026-09-10T00:44:46.394Z

Record version: sha256:591e71b287c0860e1e00e81fecfd1ed61f72baec183d2e69aab5574d6ce026a0

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).