# ASC 715-930-50: Compensation—Retirement Benefits — Extractive Activities—Mining — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/930/#50-disclosure)

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## ASC 715-930-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/715/930/#50-disclosure)

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##### [715-930-50-1](https://asc.understandingaccounting.org/asc/715/930/#715-930-50-1)

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An entity shall disclose the impact of the Act, including the estimated amount of its total obligation and the method of accounting adopted.