{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/10/#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":"805","topic_title":"Business Combinations","subtopic":"805-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Business Combinations Occurring during a Current Reporting Period or after the Reporting Date but before the Financial Statements Are Issued","paragraphs":[{"citation":"805-10-50-1","para":"50-1","html":"
The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:
  1. a
    During the current reporting period
  2. b
    After the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, the acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:
  1. a
    During the current reporting period
  2. b
    After the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25).
","snippet":"The acquirer shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of a business combination that occurs either:\n(a) During the current reporting period\n(b)…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039ef3b0532daf1740fdb7bf2ed4ae82233a74cee8065e3b8223aaeef2996fb5","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"citation":"805-10-50-2","para":"50-2","html":"
To meet the objective in paragraph 805-10-50-1, the acquirer shall disclose the following information for each business combination that occurs during the reporting period:
  1. a
    The name and a description of the acquiree
  2. b
    The acquisition date
  3. c
    The percentage of voting equity interests acquired
  4. d
    The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree
  5. e
    For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination (see paragraph 805-10-25-20), all of the following:
    1. 1
      A description of each transaction
    2. 2
      How the acquirer accounted for each transaction
    3. 3
      The amounts recognized for each transaction and the line item in the financial statements in which each amount is recognized
    4. 4
      If the transaction is the effective settlement of a preexisting relationship, the method used to determine the settlement amount.
  6. f
    The disclosure of separately recognized transactions required in (e) shall include the amount of acquisition-related costs, the amount recognized as an expense, and the line item or items in the income statement in which those expenses are recognized. The amount of any issuance costs not recognized as an expense and how they were recognized also shall be disclosed.
  7. g
    In a business combination achieved in stages, all of the following:
    1. 1
      The acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date
    2. 2
      The amount of any gain or loss recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer immediately before the business combination (see paragraph 805-10-25-10) and the line item in the income statement in which that gain or loss is recognized
    3. 3
      The valuation technique(s) used to measure the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the business combination
    4. 4
      Information that enables users of the acquirer's financial statements to assess the inputs used to develop the fair value measurement of the equity interest in the acquiree held by the acquirer immediately before the business combination.
  8. h
    If the acquirer is a public entity, all of the following:
    1. 1
      The amounts of revenue and earnings of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.
    2. 2
      If comparative financial statements are not presented, the revenue and earnings of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period (supplemental pro forma information).
    3. 3
      If comparative financial statements are presented, the revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period (supplemental pro forma information). For example, for a calendar year-end entity, disclosures would be provided for a business combination that occurs in 20X2, as if it occurred on January 1, 20X1. Such disclosures would not be revised if 20X2 is presented for comparative purposes with the 20X3 financial statements (even if 20X2 is the earliest period presented).
    4. 4
      The nature and amount of any material, nonrecurring pro forma adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information).
    If disclosure of any of the information required by (h) is impracticable, the acquirer shall disclose that fact and explain why the disclosure is impracticable. In this context, the term impracticable has the same meaning as in paragraph 250-10-45-9.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1To meet the objective in paragraph 805-10-50-1, the acquirer shall disclose in interim and annual reporting periods the following information for each business combination that occurs during the reporting period:
  1. a
    The name and a description of the acquiree
  2. b
  3. c
    The percentage of voting equity interests acquired
  4. d
    The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree
  5. e
    For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination (see paragraph 805-10-25-20), all of the following:
    1. 1
      A description of each transaction
    2. 2
      How the acquirer accounted for each transaction
    3. 3
      The amounts recognized for each transaction and the line item in the financial statements in which each amount is recognized
    4. 4
      If the transaction is the effective settlement of a preexisting relationship, the method used to determine the settlement amount.
  6. f
    The disclosure of separately recognized transactions required in (e) shall include the amount of acquisition-related costs, the amount recognized as an expense, and the line item or items in the income statement in which those expenses are recognized. The amount of any issuance costs not recognized as an expense and how they were recognized also shall be disclosed.
  7. g
    In a business combination achieved in stages, all of the following:
    1. 1
      The acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date
    2. 2
      The amount of any gain or loss recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer immediately before the business combination (see paragraph 805-10-25-10) and the line item in the income statement in which that gain or loss is recognized
    3. 3
      The valuation technique(s) used to measure the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the business combination
    4. 4
      Information that enables users of the acquirer's financial statements to assess the inputs used to develop the fair value measurement of the equity interest in the acquiree held by the acquirer immediately before the business combination.
  8. h
    If the acquirer is a public entity, all of the following:
    1. 1
      The amounts of revenue and earnings of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.
    2. 2
      If comparative financial statements are not presented, the revenue and earnings of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period (supplemental pro forma information).
    3. 3
      If comparative financial statements are presented, the revenue and earnings of the combined entity as though the business combination(s) that occurred during the current year had occurred as of the beginning of the comparable prior annual reporting period (supplemental pro forma information). For example, for a calendar year-end entity, disclosures would be provided for a business combination that occurs in 20X2, as if it occurred on January 1, 20X1. Such disclosures would not be revised if 20X2 is presented for comparative purposes with the 20X3 financial statements (even if 20X2 is the earliest period presented).
    4. 4
      The nature and amount of any material, nonrecurring pro forma adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information).
    If disclosure of any of the information required by (h) is impracticable, the acquirer shall disclose that fact and explain why the disclosure is impracticable. In this context, the term impracticable has the same meaning as in paragraph 250-10-45-9.
","snippet":"To meet the objective in paragraph 805-10-50-1, the acquirer shall disclose the following information for each business combination that occurs during the reporting period:\n(a) The name and a description of the acquiree\n…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f023cc57183a911be7c7478207e1ce1ec5158043f5b557a03f2ff1ff79e76c82","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"citation":"805-10-50-3","para":"50-3","html":"
For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the information required by (e) through (h) in paragraph 805-10-50-2 in the aggregate.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the information required by (e) through (h) in paragraph 805-10-50-2 in the aggregate in interim and annual reporting periods.
","snippet":"For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the information required by (e) through (h) in paragraph 805-10-50-2 in …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:614fec119a7f80b9010ef450c85a51e5ee64f01b97683c04897c5b33f6fb81b7","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"citation":"805-10-50-4","para":"50-4","html":"
If the acquisition date of a business combination is after the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose the information required by paragraph 805-10-50-2 unless the initial accounting for the business combination is incomplete at the time the financial statements are issued or are available to be issued. In that situation, the acquirer shall describe which disclosures could not be made and the reason why they could not be made.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If the acquisition date of a business combination is after the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose the information required by paragraph 805-10-50-2in interim and annual reporting periods unless the initial accounting for the business combination is incomplete at the time the financial statements are issued or are available to be issued. In that situation, the acquirer shall describe which disclosures could not be made and the reason why they could not be made.
","snippet":"If the acquisition date of a business combination is after the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:060eee10780284577af781f0da5f5657672af91d247273f5678ea4a4e7711acd","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a528f10dffac0358fb81794de81762aa9f331b4c13e4e54ff9015e99d35550b","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"block":null,"heading":"The Financial Effects of Adjustments That Relate to Business Combinations That Occurred in the Current or Previous Reporting Periods","paragraphs":[{"citation":"805-10-50-5","para":"50-5","html":"
The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognized in the current reporting period that relate to business combinations that occurred in the current or previous reporting periods.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The acquirer shall disclose information in interim and annual reporting periods that enables users of its financial statements to evaluate the financial effects of adjustments recognized in the current reporting period that relate to business combinations that occurred in the current or previous reporting periods.
","snippet":"The acquirer shall disclose information that enables users of its financial statements to evaluate the financial effects of adjustments recognized in the current reporting period that relate to business combinations that…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4ab09fcd12142aa628a21886456b1ae95ff0eb53530baffc92f220f7c5028d8","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"citation":"805-10-50-6","para":"50-6","html":"
Paragraph superseded by Accounting Standards Update No. 2015-10.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dfb0c3a38ef2025b83cde91e9f347e465a833985076f0fd134d798e5570e566","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7185d330d6cee5715386b3b103a0f4473ef18409824e9560d9249778c4920cfa","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"block":null,"heading":"Other Disclosures","paragraphs":[{"citation":"805-10-50-7","para":"50-7","html":"
If the specific disclosures required by this Subtopic and other generally accepted accounting principles (GAAP) do not meet the objectives set out in paragraphs 805-10-50-1 and 805-10-50-5, the acquirer shall disclose whatever additional information is necessary to meet those objectives.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1If the specific disclosures required by this Subtopic and other generally accepted accounting principles (GAAP) do not meet the objectives set out in paragraphs 805-10-50-1 and 805-10-50-5, the acquirer shall disclose whatever additional information is necessary to meet those objectives in interim and annual reporting periods.
","snippet":"If the specific disclosures required by this Subtopic and other generally accepted accounting principles (GAAP) do not meet the objectives set out in paragraphs 805-10-50-1 and 805-10-50-5, the acquirer shall disclose wh…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ecfd3f5a86058014b763069dffcc1bab6e2b90440042af7ed92590eeaf2b71","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},{"citation":"805-10-50-8","para":"50-8","html":"
Example 5 (see paragraph
805-10-55-37 through 55-50
) illustrates the disclosure requirements applicable to business combinations.
","snippet":"Example 5 (see paragraph 805-10-55-37 through 55-50) illustrates the disclosure requirements applicable to business combinations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7ba3367f3257f647b3f06cce03d74a23f378229abf2dec422dd8b1f9849bc6b","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36d7a92e834e63d6c8540c9d7afcba12bb71bdb474f7d10c3319d43162a5438","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b5229871d3a18526814a1429ffd8055818f51fa3c7aa22c799f2fbae5de79e6","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b5229871d3a18526814a1429ffd8055818f51fa3c7aa22c799f2fbae5de79e6","downloaded_from":"2026-09-10T01:22:35.815Z","last_downloaded_at":"2026-09-10T01:22:35.815Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479328","source_sha256":"a915b01fdcad2ead2c2b47f9832d70beb473af970d9f1ff14ad553b9cc97e909"}}