# ASC 710-10-50: Compensation—General — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#50-disclosure)

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## ASC 710-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/710/10/#50-disclosure)

SEC content: no

#### Compensated Absences

##### [710-10-50-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-50-1)

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If an employer meets the conditions in paragraph [710-10-25-1(a) through (c)](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-1) and does not accrue a liability because the condition in paragraph [710-10-25-1(d)](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-1) is not met, that fact shall be disclosed.