{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/980/#sec-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":"810-980","subtopic_title":"Regulated Operations","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Financing Through Construction Intermediaries","paragraphs":[{"citation":"810-980-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_48F0EFC0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/810/980/#810-980-S99-2\" class=\"xref\">980-810-S99-2</a>, SAB Topic 10.A, for SEC Staff views on disclosures when construction is financed through an intermediary. </span></span></div></div>","snippet":"See paragraph 980-810-S99-2, SAB Topic 10.A, for SEC Staff views on disclosures when construction is financed through an intermediary.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:438cae82ac36f0cb31ff8f35b27b565fadd7d06ca0ca42bc39e75a129e4821c1","downloaded_from":"2026-09-10T01:34:42.579Z","last_downloaded_at":"2026-09-10T01:34:42.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478638","source_sha256":"b2d755c656465ffb5cda8d0526f531d5871cb2335918c31a2cb3a7a6d2bd49f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce99703a5027a2991ab3d7d5de020fc5154c7fa5dc4ef8e4f247167587284acb","downloaded_from":"2026-09-10T01:34:42.579Z","last_downloaded_at":"2026-09-10T01:34:42.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478638","source_sha256":"b2d755c656465ffb5cda8d0526f531d5871cb2335918c31a2cb3a7a6d2bd49f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d60919436667d57bf18b41b97a41160846c5e57a4579db2107e6a1b9064ce9e3","downloaded_from":"2026-09-10T01:34:42.579Z","last_downloaded_at":"2026-09-10T01:34:42.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478638","source_sha256":"b2d755c656465ffb5cda8d0526f531d5871cb2335918c31a2cb3a7a6d2bd49f1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d60919436667d57bf18b41b97a41160846c5e57a4579db2107e6a1b9064ce9e3","downloaded_from":"2026-09-10T01:34:42.579Z","last_downloaded_at":"2026-09-10T01:34:42.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478638","source_sha256":"b2d755c656465ffb5cda8d0526f531d5871cb2335918c31a2cb3a7a6d2bd49f1"}}