# ASC 805-50-S50: Business Combinations — Related Issues — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/50/#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): 2026-09-10T01:25:36.085Z to 2026-09-10T01:25:36.085Z

Record version: sha256:407b8bad80bb18c966f021a65c19cc7c3772b7e05c2e5c0acba3b0a29ea5c28b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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

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

SEC content: yes

##### [805-50-S50-1](https://asc.understandingaccounting.org/asc/805/50/#805-50-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:25:36.085Z to 2026-09-10T01:25:36.085Z

Record version: sha256:3aa2fcd4fb933d879a921866606ac141ab412b5cf7fe91035eea934037376360

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2015-08](https://asc.understandingaccounting.org/updates/asu-2015-08/).
