{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/954/#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":"810","topic_title":"Consolidation","subtopic":"810-954","subtopic_title":"Health Care Entities","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Medical Malpractice Trust Fund","paragraphs":[{"citation":"810-954-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_2AEC7976-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The existence of the trust fund and whether it is irrevocable shall be disclosed in the financial statements. </span></span> </div> </div>","snippet":"The existence of the trust fund and whether it is irrevocable shall be disclosed in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:632548f70ad6dab08331a0f5a06af21512049335a033cdf9e566b81a3ef2a609","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bb4cd6a6a8514c47cb62bc99fdcf5634ec03251e42f56a41b503e1b2f41cd9e","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}},{"block":null,"heading":"Noncontrolling Interests","paragraphs":[{"citation":"810-954-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_2AEC7AFC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A not-for-profit, business-oriented health care entity shall include the performance indicator in the schedule required by paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/810/958/#810-958-50-4\" class=\"xref\">958-810-50-4 through 50-5</a></div>. </span></span> <span class=\"sfragment\" id=\"sfr_2AEC7C61-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/810/958/#810-958-55-25\" class=\"xref\">958-810-55-25</a> illustrates the required disclosure using a reconciling schedule in notes to the consolidated financial statements. </span></span> </div> </div>","snippet":"A not-for-profit, business-oriented health care entity shall include the performance indicator in the schedule required by paragraphs 958-810-50-4 through 50-5. Paragraph 958-810-55-25 illustrates the required disclosure…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:790a46c567db0df91c64f3d91b2155b52be275b75f81523ca9dd910830dee592","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f3d513f86fc1536db31321fafa34645362539e60168ddea011fc388f64a2e16","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7226185c2b70e236bc29a83046ba73488d597cc56f5b6d2c5c05be344ee0fee8","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7226185c2b70e236bc29a83046ba73488d597cc56f5b6d2c5c05be344ee0fee8","downloaded_from":"2026-09-10T01:32:54.976Z","last_downloaded_at":"2026-09-10T01:32:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477651","source_sha256":"11725ef52ba7a59e2eadf10d38e88b30b93a167162ed4f7cba95704a8f4aa798"}}