{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/718/10/#sec-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. 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Question 4, for SEC Staff views on appropriate disclosures upon becoming a public entity in addition to those prescribed by paragraphs 718-10-50-1 through 50-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c0d0d066b0b42ec462b4ed7382987295056d8a81e1507cd1f8394a0e51adc8f","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.C, Question 3, for SEC Staff views on disclosures pertaining to a change in valuation technique or model used to value instruments. </span></span> </div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.C, Question 3, for SEC Staff views on disclosures pertaining to a change in valuation technique or model used to value instruments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39e3dbce53447e9b47a0ddbef598ec3bfb73938979d2a9bae1a2c344506e8fa9","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:097113587e34ab2595d8a797e08b72f078f5f06327390b45ae06d1f8eff241e0","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}},{"block":null,"heading":"Changes in Assumptions Used in Valuation Models","paragraphs":[{"citation":"718-10-S50-3","para":"S50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_C903E8E3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.D, for SEC Staff views on disclosures pertaining to changes in assumptions used in valuation models. </span></span> </div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.D, for SEC Staff views on disclosures pertaining to changes in assumptions used in valuation models.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2f94a7fb95d33d227258ad9fbcf02084c0db7539e3e1584d48ac4515d74d5bf","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:696ee1167059c55cdef28da15d8978d747d710f766162f9300a40e273d13cd19","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}},{"block":null,"heading":"Expected Volatility Assumptions","paragraphs":[{"citation":"718-10-S50-4","para":"S50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_C903E9D4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.D.1, Question 5, for SEC Staff views on disclosures pertaining to an entity's assumption of expected volatility. </span></span> </div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.D.1, Question 5, for SEC Staff views on disclosures pertaining to an entity's assumption of expected volatility.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b99fe27f269ae44ed590894350b66622987175184c70e986c7d8052beceacad","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ed8e7abf5dfdfd798987e6488f0b6351c911d24447e7b689207f9ff85622324","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}},{"block":null,"heading":"Expected Term","paragraphs":[{"citation":"718-10-S50-5","para":"S50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.D.2, Question 6, for SEC Staff views on disclosures pertaining to an entity's assumption of expected term.</div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.D.2, Question 6, for SEC Staff views on disclosures pertaining to an entity's assumption of expected term.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:329a740f95195515c3bcf2293f61f680e22657462a6a76660507415ec56d199e","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e6f4cfc49aff431be7f89f68501237df59fb51eef7bc85668e9007763ea890","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}},{"block":null,"heading":"First Time Adoption of Topic 718 in an Interim Period","paragraphs":[{"citation":"718-10-S50-6","para":"S50-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_C903EADA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.H, for SEC Staff views on interim disclosures pertaining to the first time adoption of Topic <a altsource=\"GUID-37C8A489-7666-4EF7-AB4F-17B284EC8C1C.ditamap\" class=\"ditamap\">718</a>. </span></span> </div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.H, for SEC Staff views on interim disclosures pertaining to the first time adoption of Topic 718.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a002c8a3306b267541188450711e24c999633fa718b2e045216039e9139af3bb","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14d2bd47dd20eb5153987c558edf7d668cc1a738c1123b3c30846603af531ce8","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479953","source_sha256":"85e263a408421ac32ef523787c05e0c229981e0e8b013097a6a4be65c33a1a17"}},{"block":null,"heading":"Modification of Employee Share Options Before Adoption of Topic 718","paragraphs":[{"citation":"718-10-S50-7","para":"S50-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_C903EBF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.K, for SEC Staff views on disclosures pertaining to the modification of significant terms of outstanding awards. </span></span> </div> </div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.K, for SEC Staff views on disclosures pertaining to the modification of significant terms of outstanding awards.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a78c80e82a103737b6800a984dd3b4e9a9aecde70d2d49dda7b18108d80b9f5a","downloaded_from":"2026-09-10T01:04:17.437Z","last_downloaded_at":"2026-09-10T01:04:17.437Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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