# ASC 805-20-S50: Business Combinations — Identifiable Assets and Liabilities, and Any Noncontrolling Interest — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/20/#sec-50-disclosure)

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## ASC 805-20-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/805/20/#sec-50-disclosure)

SEC content: yes

##### [805-20-S50-1](https://asc.understandingaccounting.org/asc/805/20/#805-20-S50-1)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).