# ASC 810-10-S50: Consolidation — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/10/#sec-50-disclosure)

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## ASC 810-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/810/10/#sec-50-disclosure)

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#### Disclosure of Accounting Policies

##### [810-10-S50-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-S50-1)

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See paragraph [810-10-S99-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-2), Regulation S-X Rule 3A-02, for requirements for disclosure of consolidation policy.

#### Statements as to Principles of Consolidation or Combination Followed

##### [810-10-S50-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S50-2)

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See paragraph [810-10-S99-3](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-3), Regulation S-X Rule 3A-03, for requirements for disclosure of principles followed in consolidating or combining separate financial statements.

#### Intercompany (Intra-entity) Items and Transactions

##### [810-10-S50-3](https://asc.understandingaccounting.org/asc/810/10/#810-10-S50-3)

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See paragraph [810-10-S99-4](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-4), Regulation S-X Rule 3A-04, for requirements for disclosure of intercompany (intra-entity) items and transactions.