# ASC 805-50-50: Business Combinations — Related Issues — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/805/50/#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): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:2434c013405d685f50ed7d50f8ecc401157dd0849e91c2549101f6dd8888e870 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 805-50-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/805/50/#50-disclosure) SEC content: no ### Transactions between Entities under Common Control ##### [805-50-50-1](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:44fb7d21feedb0ec78f1674e912cbfde15014f6b8d62e355ab1b97a1c1ed159c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraphs [805-50-45-1 through 45-5](https://asc.understandingaccounting.org/asc/805/50/#805-50-45-1) provide guidance on financial statement presentation in the period of transfer and for periods before the transfer of assets and liabilities between entities under common control. This Subsection addresses incremental disclosures related to such a transaction. ##### [805-50-50-2](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:ea25fc50b8465ce3edf828fe9dda57ce6a3547a8a088f7e49bd4cf9b7cc0f237 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The nature of and effects on earnings per share (EPS) of nonrecurring intra-entity transactions involving long-term assets and liabilities is not required to be eliminated under the guidance in paragraph [805-50-45-3](https://asc.understandingaccounting.org/asc/805/50/#805-50-45-3) but shall be disclosed. ##### [805-50-50-3](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:a6387f040ac200a8b73a569441dbf093607801c35755eb8aa5477b6bdcfa149c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The notes to financial statements of the receiving entity shall disclose the following for the period in which the transfer of assets and liabilities or exchange of [equity interests](https://asc.understandingaccounting.org/glossary/e/#equity-interests "Used broadly to mean ownership interests of investor-owned entities; owner, member, or participant interests of mutual entities; and owner or member interests in the net assets of not-for-profit entities.") occurred: 1. a The name and brief description of the entity included in the reporting entity as a result of the net asset transfer or exchange of equity interests 2. b The method of accounting for the transfer of net assets or exchange of equity interests. ##### [805-50-50-4](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:edb1ed064baef77db1edfb6411bf71acdf7cfbbf90f41d75b75c455319505b87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The receiving entity also shall consider whether additional disclosures are required in accordance with Section 850-10-50, which provides guidance on related party transactions and certain common control relationships. ### Pushdown Accounting ##### [805-50-50-5](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:10161a9647657f63f178c3a690a7b6dca249c39b1c5bd0382b8f4ebb87b5a0ed Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If an [acquiree](https://asc.understandingaccounting.org/glossary/a/#acquiree "The business or businesses that the acquirer obtains control of in a business combination. This term also includes a nonprofit activity or business that a not-for-profit acquirer obtains control of in an acquisition by a not-for-profit entity.") elects the option to apply [pushdown accounting](https://asc.understandingaccounting.org/glossary/p/#pushdown-accounting "Use of the acquirer's basis in the preparation of the acquiree's separate financial statements.") in its separate financial statements, it shall disclose information in the period in which the pushdown accounting was applied (or in the current reporting period if the acquiree recognizes adjustments that relate to pushdown accounting) that enables users of financial statements to evaluate the effect of pushdown accounting. To meet this disclosure objective, the acquiree shall consider the disclosure requirements in other Subtopics of Topic 805. ##### [805-50-50-6](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:25:17.775Z to 2026-09-10T01:25:17.775Z Record version: sha256:98d99e9b0cf377d4442bae00bea4f69b069447d3bba3440dee50908d723df03a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Information to evaluate the effect of [pushdown accounting](https://asc.understandingaccounting.org/glossary/p/#pushdown-accounting "Use of the acquirer's basis in the preparation of the acquiree's separate financial statements.") may include the following: 1. a The name and a description of the [acquirer](https://asc.understandingaccounting.org/glossary/a/#acquirer "The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.") and a description of how the acquirer obtained [control](https://asc.understandingaccounting.org/glossary/c/#control "The same as the meaning of controlling financial interest in paragraph 810-10-15-8.") of the acquiree. 2. b The [acquisition date](https://asc.understandingaccounting.org/glossary/a/#acquisition-date "The date on which the acquirer obtains control of the acquiree."). 3. c The acquisition-date fair value of the total consideration transferred by the acquirer. 4. d The amounts recognized by the acquiree as of the acquisition date for each major class of assets and liabilities as a result of applying pushdown accounting. If the initial accounting for pushdown accounting is incomplete for any amounts recognized by the acquiree, the reasons why the initial accounting is incomplete. 5. e A qualitative description of the factors that make up the goodwill recognized, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets that do not qualify for separate recognition, or other factors. In a bargain purchase (see paragraphs [805-30-25-2 through 25-4](https://asc.understandingaccounting.org/asc/805/30/#805-30-25-2) ), the amount of the bargain purchase recognized in additional paid-in capital (or net assets of a not-for-profit acquiree) and a description of the reasons why the transaction resulted in a gain. 6. f Information to evaluate the financial effects of adjustments recognized in the current reporting period that relate to pushdown accounting that occurred in the current or previous reporting periods (including those adjustments made as a result of the initial accounting for pushdown accounting being incomplete \[see paragraphs [805-10-25-13 through 25-14](https://asc.understandingaccounting.org/asc/805/10/#805-10-25-13) \]). The information in this paragraph is not an exhaustive list of disclosure requirements. The acquiree shall disclose whatever additional information is necessary to meet the disclosure objective set out in paragraph [805-50-50-5](https://asc.understandingaccounting.org/asc/805/50/#805-50-50-5).