# ASC 808-10-50: Collaborative Arrangements — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/808/10/#50-disclosure)

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## ASC 808-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/808/10/#50-disclosure)

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##### [808-10-50-1](https://asc.understandingaccounting.org/asc/808/10/#808-10-50-1)

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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](https://asc.understandingaccounting.org/glossary/c/#collaborative-arrangement "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).") shall disclose all of the following:

1.  a
    
    Information about the nature and purpose of its collaborative arrangements
    
2.  b
    
    Its rights and obligations under the collaborative arrangements
    
3.  c
    
    The accounting policy for collaborative arrangements in accordance with Topic 235
    
4.  d
    
    The income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants for each period an income statement is presented.
    

Information related to individually significant collaborative arrangements shall be disclosed separately.