{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/808/10/#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":"808","topic_title":"Collaborative Arrangements","subtopic":"808-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"808-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_80DBAAC3-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In the period in which a collaborative arrangement is entered into (which may be an interim period) and all annual periods thereafter, a participant to a <a href=\"/glossary/c/#collaborative-arrangement\" class=\"term\" title=\"A contractual arrangement that involves a joint operating activity (see paragraph 808-10-15-7). These arrangements involve two (or more) parties that meet both of the following requirements: They are active participants in the activity (see paragraphs 808-10-15-8808-10-15-9). They are exposed to significant risks and rewards dependent on the commercial success of the activity (see paragraphs 808-10-15-10808-10-15-11808-10-15-12808-10-15-13).\"><span>collaborative arrangement</span></a> shall disclose all of the following:</span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_80DBAC1E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Information about the nature and purpose of its collaborative arrangements</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_80DBAD41-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Its rights and obligations under the collaborative arrangements</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_80DBAE5D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The accounting policy for collaborative arrangements in accordance with Topic <a altsource=\"GUID-1F1D7CAF-6E05-4ECA-9FC2-6AE06A642580.ditamap\" class=\"ditamap\">235</a></span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_80DBAF70-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants for each period an income statement is presented.</span></span></div></li></ol><span class=\"sfragment\" id=\"sfr_80DBB07C-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Information related to individually significant collaborative arrangements shall be disclosed separately.</span></span></div></div>","snippet":"In the period in which a collaborative arrangement is entered into (which may be an interim period) and all annual periods thereafter, a participant to a collaborative arrangement shall disclose all of the following:\n(a)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:723af69f8fb89691b3b80ab611e416f36966ec49811e1143204c94f38af718d1","downloaded_from":"2026-09-10T01:28:31.403Z","last_downloaded_at":"2026-09-10T01:28:31.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479402","source_sha256":"f3678fdbe42d19c093128f00ca7177b90ed14294d9790f8148e2a56db50cdce3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34be228b1cc3906f323c335f8e82e43c9a4ade1e371666b63c26ff4ef1d0e002","downloaded_from":"2026-09-10T01:28:31.403Z","last_downloaded_at":"2026-09-10T01:28:31.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479402","source_sha256":"f3678fdbe42d19c093128f00ca7177b90ed14294d9790f8148e2a56db50cdce3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ec204361b584733165f5b572dc3226a1f53f78f89fd4c3f6ea05c7b03f8935","downloaded_from":"2026-09-10T01:28:31.403Z","last_downloaded_at":"2026-09-10T01:28:31.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479402","source_sha256":"f3678fdbe42d19c093128f00ca7177b90ed14294d9790f8148e2a56db50cdce3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ec204361b584733165f5b572dc3226a1f53f78f89fd4c3f6ea05c7b03f8935","downloaded_from":"2026-09-10T01:28:31.403Z","last_downloaded_at":"2026-09-10T01:28:31.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479402","source_sha256":"f3678fdbe42d19c093128f00ca7177b90ed14294d9790f8148e2a56db50cdce3"}}