{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/946/#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":"740","topic_title":"Income Taxes","subtopic":"740-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-946-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_153133C5-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A provision for deferred income taxes on unrealized appreciation charged against the unrealized gains account pursuant to paragraph <a href=\"/asc/740/946/#740-946-35-1\" class=\"xref\">946-740-35-1</a> shall be disclosed as such in the statement of operations. </span></span></div></div>","snippet":"A provision for deferred income taxes on unrealized appreciation charged against the unrealized gains account pursuant to paragraph 946-740-35-1 shall be disclosed as such in the statement of operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95e3dce811848d2d18b39ddca0f1ffad1ec5a2268a62c85299f3fe4c679a9ff0","downloaded_from":"2026-09-10T01:21:03.788Z","last_downloaded_at":"2026-09-10T01:21:03.788Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478084","source_sha256":"33ae178f826f7469e45bd1916a1c20a8c4530123dafbb3e5160c034111f5e368"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1d1974cbf80f600fa8efc7946ff4a30525c77b68ce92726176b4bd35879be5","downloaded_from":"2026-09-10T01:21:03.788Z","last_downloaded_at":"2026-09-10T01:21:03.788Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478084","source_sha256":"33ae178f826f7469e45bd1916a1c20a8c4530123dafbb3e5160c034111f5e368"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:060c7ff4a471d492bc68d9371b2d994624e30317c9ca3e45d5f6760d71630ebd","downloaded_from":"2026-09-10T01:21:03.788Z","last_downloaded_at":"2026-09-10T01:21:03.788Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478084","source_sha256":"33ae178f826f7469e45bd1916a1c20a8c4530123dafbb3e5160c034111f5e368"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:060c7ff4a471d492bc68d9371b2d994624e30317c9ca3e45d5f6760d71630ebd","downloaded_from":"2026-09-10T01:21:03.788Z","last_downloaded_at":"2026-09-10T01:21:03.788Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478084","source_sha256":"33ae178f826f7469e45bd1916a1c20a8c4530123dafbb3e5160c034111f5e368"}}