{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#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":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Compensated Absences","paragraphs":[{"citation":"710-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B97D6426-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> If an employer meets the conditions in paragraph <a href=\"/asc/710/10/#710-10-25-1\" class=\"xref\">710-10-25-1(a) through (c)</a> and does not accrue a liability because the condition in paragraph <a href=\"/asc/710/10/#710-10-25-1\" class=\"xref\">710-10-25-1(d)</a> is not met, that fact shall be disclosed. </span></span></div></div>","snippet":"If an employer meets the conditions in paragraph 710-10-25-1(a) through (c) and does not accrue a liability because the condition in paragraph 710-10-25-1(d) is not met, that fact shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be2d3ba083eabc327fda4f9e988c2e5de24da2b43fbc38bf73ffc4c92ae1cda2","downloaded_from":"2026-09-10T00:57:35.402Z","last_downloaded_at":"2026-09-10T00:57:35.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482969","source_sha256":"aaec4e1b347ba79ea2c7f8852656b68b2283052912f76c3783cd1cd949a63680"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ccd8d4bc534bb532b612fe18832d3607d819782b3aca0f1aabc884a27171afb","downloaded_from":"2026-09-10T00:57:35.402Z","last_downloaded_at":"2026-09-10T00:57:35.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482969","source_sha256":"aaec4e1b347ba79ea2c7f8852656b68b2283052912f76c3783cd1cd949a63680"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:077755d4ec07e9e2f2e346651883c1070b299b8706ce4fdf9989962603814c46","downloaded_from":"2026-09-10T00:57:35.402Z","last_downloaded_at":"2026-09-10T00:57:35.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482969","source_sha256":"aaec4e1b347ba79ea2c7f8852656b68b2283052912f76c3783cd1cd949a63680"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:077755d4ec07e9e2f2e346651883c1070b299b8706ce4fdf9989962603814c46","downloaded_from":"2026-09-10T00:57:35.402Z","last_downloaded_at":"2026-09-10T00:57:35.402Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482969","source_sha256":"aaec4e1b347ba79ea2c7f8852656b68b2283052912f76c3783cd1cd949a63680"}}