# ASC 805-10-S50: Business Combinations — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/10/#sec-50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:22:56.360Z to 2026-09-10T01:22:56.360Z

Record version: sha256:7e9e8cb6236f7e0dc00a97a627fa30e83c7f1bfccb3b0491010b31783658423b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 805-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/805/10/#sec-50-disclosure)

SEC content: yes

#### Pro Forma Disclosure

##### [805-10-S50-1](https://asc.understandingaccounting.org/asc/805/10/#805-10-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:22:56.360Z to 2026-09-10T01:22:56.360Z

Record version: sha256:44e0be04fb5f2574dacf8a764cace873bcf82a4f6be68126559932e8ad708a89

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [270-10-S99-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-S99-1), Regulation S-X Rule 10-1, for rules pertaining to supplemental pro forma disclosure in a business combination.

##### [805-10-S50-2](https://asc.understandingaccounting.org/asc/805/10/#805-10-S50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:22:56.360Z to 2026-09-10T01:22:56.360Z

Record version: sha256:d5e648528b37c231a8be70adbe11b4846a1fec558c4431be3bb12476a53112a1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [805-10-S50-3](https://asc.understandingaccounting.org/asc/805/10/#805-10-S50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:22:56.360Z to 2026-09-10T01:22:56.360Z

Record version: sha256:b2c4c61287340098c26299f44378684b3adb0343fdb2ac486986f0a9fec5852f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).