{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/40/#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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-40","subtopic_title":"Contracts in Entity's Own Equity","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Warrants or Rights Outstanding","paragraphs":[{"citation":"815-40-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_C2D472DB-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(i), for presentation requirements for warrants or rights outstanding. </span></span><ul class=\"ul simple\" id=\"d3e418849-122835__GUID-9C2A4899-AB07-4A77-8826-35385D86E40D\"><li class=\"li\" id=\"d3e418849-122835__SL6446029-122835\"><li class=\"li\" id=\"d3e418849-122835__SL6446030-122835\"><li class=\"li\" id=\"d3e418849-122835__SL6446031-122835\"><li class=\"li\" id=\"d3e418849-122835__SL6446032-122835\"></ul></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(i), for presentation requirements for warrants or rights outstanding.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d531b38396ed57d4628a3259427abc63d1bb5549116edcd4b0a79560de80051d","downloaded_from":"2026-09-10T01:39:22.945Z","last_downloaded_at":"2026-09-10T01:39:22.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479507","source_sha256":"9bb13dcca4adcb4ea3ef754af12f44ecf5ca543c420b035eb895dd34246e0e12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f017cf1ba37edd298a9a15abca87672bdae6c20ce9e08f610f8a422e66a17a7","downloaded_from":"2026-09-10T01:39:22.945Z","last_downloaded_at":"2026-09-10T01:39:22.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479507","source_sha256":"9bb13dcca4adcb4ea3ef754af12f44ecf5ca543c420b035eb895dd34246e0e12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13bf7967942d0cdca3ae83ebb8664039117e688bee84e728f4ecf32c8529d96e","downloaded_from":"2026-09-10T01:39:22.945Z","last_downloaded_at":"2026-09-10T01:39:22.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479507","source_sha256":"9bb13dcca4adcb4ea3ef754af12f44ecf5ca543c420b035eb895dd34246e0e12"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13bf7967942d0cdca3ae83ebb8664039117e688bee84e728f4ecf32c8529d96e","downloaded_from":"2026-09-10T01:39:22.945Z","last_downloaded_at":"2026-09-10T01:39:22.945Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479507","source_sha256":"9bb13dcca4adcb4ea3ef754af12f44ecf5ca543c420b035eb895dd34246e0e12"}}