{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/820/10/#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":"820","topic_title":"Fair Value Measurement","subtopic":"820-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-10-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-13.
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Paragraph superseded by Accounting Standards Update No. 2018-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e58f02d1dccb947df9885d640457ef31377c0ccf5ca736f0441f9516f07c843","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-1B","para":"50-1B","html":"
Paragraph superseded by Accounting Standards Update No. 2018-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af030411ea729bcd1ea9059fb6eea369d5a11fa2a35d5b0af18710fe66cc456a","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-1C","para":"50-1C","html":"
The objective of the disclosure requirements in this Subtopic is to provide users of financial statements with information about assets and liabilities measured at fair value in the statement of financial position or disclosed in the notes to financial statements:
  1. a
    The valuation techniques and inputs that a reporting entity uses to arrive at its measures of fair value, including judgments and assumptions that the entity makes
  2. b
    The uncertainty in the fair value measurements as of the reporting date
  3. c
    How changes in fair value measurements affect an entity's performance and cash flows.
","snippet":"The objective of the disclosure requirements in this Subtopic is to provide users of financial statements with information about assets and liabilities measured at fair value in the statement of financial position or dis…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eedf4ec6c44a360e61e708def85c846f98a7f265735e0f7ed5d84a517526dd97","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-1D","para":"50-1D","html":"
When complying with the disclosure requirements of this Subtopic, a reporting entity shall consider all of the following:
  1. a
    The level of detail necessary to satisfy the disclosure requirements
  2. b
    How much emphasis to place on each of the various requirements
  3. c
    How much aggregation or disaggregation to undertake
  4. d
    Whether users of financial statements need additional information to evaluate the quantitative information disclosed.
","snippet":"When complying with the disclosure requirements of this Subtopic, a reporting entity shall consider all of the following:\n(a) The level of detail necessary to satisfy the disclosure requirements\n(b) How much emphasis to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08ec72ef1b2b3b3b6852d3a2f5818f9735d35c649cbd4578f92c5055c5c1fdd4","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-1E","para":"50-1E","html":"
Paragraphs
820-10-55-99 through 55-107
illustrate disclosures about fair value measurements.
","snippet":"Paragraphs 820-10-55-99 through 55-107 illustrate disclosures about fair value measurements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28d069b425ff41304e64abd742a0fd18fa3919bcd41381c760ad53a7778d0b26","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2","para":"50-2","html":"
A reporting entity shall disclose the following information for each class of assets and liabilities (see paragraph 820-10-50-2B for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this Topic) in the statement of financial position after initial recognition. These disclosure requirements shall not apply to an investment within the scope of paragraphs
820-10-15-4 through 15-5
for which fair value is measured using net asset value per share (or its equivalent, for example, member units or an ownership interest in partners' capital to which a proportionate share of net assets is attributed) as a practical expedient, in accordance with paragraph 820-10-35-59.
  1. a
    For recurring fair value measurements, the fair value measurement at the end of the reporting period, and for nonrecurring fair value measurements, the fair value measurement at the relevant measurement date and the reasons for the measurement. Recurring fair value measurements of assets or liabilities are those that other Topics require or permit in the statement of financial position at the end of each reporting period. Nonrecurring fair value measurements of assets or liabilities are those that other Topics require or permit in the statement of financial position in particular circumstances (for example, when a reporting entity measures a long-lived asset or disposal group classified as held for sale at fair value less costs to sell in accordance with Topic 360 because the asset's fair value less costs to sell is lower than its carrying amount). For nonrecurring measurements estimated at a date during the reporting period other than the end of the reporting period, a reporting entity shall clearly indicate that the fair value information presented is not as of the period's end as well as the date or period that the measurement was taken.
  2. b
    For recurring and nonrecurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorized in their entirety (Level 1, 2, or 3).
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
  3. bb
    Subparagraph superseded by Accounting Standards Update No. 2018-13.
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2011-04.
  4. bbb
    The information shall include:
    1. 1
      For recurring and nonrecurring fair value measurements categorized within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) and the inputs used in the fair value measurement. If there has been a change in either or both a valuation approach and a valuation technique (for example, changing from matrix pricing to the binomial model or the use of an additional valuation technique), the reporting entity shall disclose that change and the reason(s) for making it.
    2. 2
      For recurring and nonrecurring fair value measurements categorized within Level 3 of the fair value hierarchy, a reporting entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement. A reporting entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the reporting entity when measuring fair value (for example, when a reporting entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure, a reporting entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the reporting entity. Employee benefit plans, other than those plans that are subject to the U.S. Securities and Exchange Commission's (SEC) filing requirements, are not required to provide this disclosure for investments held by an employee benefit plan in their plan sponsor's own nonpublic equity securities, including equity securities of their plan sponsor's nonpublic affiliated entities.
      1. i
        In complying with (bbb)(2), a reporting entity shall provide the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. A reporting entity shall disclose how it calculated the weighted average (for example, weighted by relative fair value). For certain unobservable inputs, a reporting entity may disclose other quantitative information, such as the median or arithmetic average, in lieu of the weighted average, if such information would be a more reasonable and rational method to reflect the distribution of unobservable inputs used to develop the Level 3 fair value measurement. An entity does not need to disclose its reason for omitting the weighted average in these cases.
      2. ii
        A nonpublic entity is not required to provide the information described in (bbb)(2)(i), but is required to provide quantitative information about the significant unobservable inputs used in the fair value measurement in accordance with (bbb)(2).
  5. c
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:
    1. 1
      Total gains or losses for the period recognized in earnings (or changes in net assets), and the line item(s) in the statement of income (or activities) in which those gains or losses are recognized
    2. 1a
      Total gains or losses for the period recognized in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognized
    3. 2
      Purchases, sales, issues, and settlements (each of those types of changes disclosed separately)
    4. 3
      The amounts of any transfers into or out of Level 3 of the fair value hierarchy and the reasons for those transfers. Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3. See paragraph 820-10-50-2C for additional guidance.
      1. i
        Subparagraph superseded by Accounting Standards Update No. 2011-04.
      2. ii
        Subparagraph superseded by Accounting Standards Update No. 2011-04.
      3. iii
        Subparagraph superseded by Accounting Standards Update No. 2011-04.
  6. d
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, the amount of the total gains or losses for the period in (c)(1) included in earnings (or changes in net assets) and in (c)(1a) included in other comprehensive income that is attributable to the change in unrealized gains or losses relating to those assets and liabilities held at the end of the reporting period, and the line item(s) in the statement(s) of comprehensive income (or activities) in which those unrealized gains or losses are recognized.
  7. e
    Subparagraph superseded by Accounting Standards Update No. 2011-04.
  8. f
    Subparagraph superseded by Accounting Standards Update No. 2018-13.
  9. g
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, a narrative description of the uncertainty of the fair value measurement from the use of significant unobservable inputs if those inputs reasonably could have been different at the reporting date. For example, how a change in those significant unobservable inputs to a different amount might result in a significantly higher or lower fair value measurement at the reporting date. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, a reporting entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the uncertainty of the fair value measurement that would result from using unobservable inputs shall include the unobservable inputs disclosed when complying with paragraph 820-10-50-2(bbb).
  10. h
    For recurring and nonrecurring fair value measurements, if the highest and best use of a nonfinancial asset differs from its current use, a reporting entity shall disclose that fact and why the nonfinancial asset is being used in a manner that differs from its highest and best use.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, a reporting entity shall disclose the following information for each class of assets and liabilities (see paragraph 820-10-50-2B for information on determining appropriate classes of assets and liabilities) measured at fair value (including measurements based on fair value within the scope of this Topic) in the statement of financial position after initial recognition. These disclosure requirements shall not apply to an investment within the scope of paragraphs
820-10-15-4 through 15-5
for which fair value is measured using net asset value per share (or its equivalent, for example, member units or an ownership interest in partners' capital to which a proportionate share of net assets is attributed) as a practical expedient, in accordance with paragraph 820-10-35-59.
  1. a
    For recurring fair value measurements, the fair value measurement at the end of the reporting period, and for nonrecurring fair value measurements, the fair value measurement at the relevant measurement date and the reasons for the measurement. Recurring fair value measurements of assets or liabilities are those that other Topics require or permit in the statement of financial position at the end of each reporting period. Nonrecurring fair value measurements of assets or liabilities are those that other Topics require or permit in the statement of financial position in particular circumstances (for example, when a reporting entity measures a long-lived asset or disposal group classified as held for sale at fair value less costs to sell in accordance with Topic 360 because the asset's fair value less costs to sell is lower than its carrying amount). For nonrecurring measurements estimated at a date during the reporting period other than the end of the reporting period, a reporting entity shall clearly indicate that the fair value information presented is not as of the period's end as well as the date or period that the measurement was taken.
  2. b
    For recurring and nonrecurring fair value measurements, the level of the fair value hierarchy within which the fair value measurements are categorized in their entirety (Level 1, 2, or 3).
    1. 1
    2. 2
    3. 3
  3. bb
    1. 1
    2. 2
    3. 3
  4. bbb
    The information shall include:
    1. 1
      For recurring and nonrecurring fair value measurements categorized within Level 2 and Level 3 of the fair value hierarchy, a description of the valuation technique(s) and the inputs used in the fair value measurement. If there has been a change in either or both a valuation approach and a valuation technique (for example, changing from matrix pricing to the binomial model or the use of an additional valuation technique), the reporting entity shall disclose that change and the reason(s) for making it.
    2. 2
      For recurring and nonrecurring fair value measurements categorized within Level 3 of the fair value hierarchy, a reporting entity shall provide quantitative information about the significant unobservable inputs used in the fair value measurement. A reporting entity is not required to create quantitative information to comply with this disclosure requirement if quantitative unobservable inputs are not developed by the reporting entity when measuring fair value (for example, when a reporting entity uses prices from prior transactions or third-party pricing information without adjustment). However, when providing this disclosure, a reporting entity cannot ignore quantitative unobservable inputs that are significant to the fair value measurement and are reasonably available to the reporting entity. Employee benefit plans, other than those plans that are subject to the U.S. Securities and Exchange Commission's (SEC) filing requirements, are not required to provide this disclosure for investments held by an employee benefit plan in their plan sponsor's own nonpublic equity securities, including equity securities of their plan sponsor's nonpublic affiliated entities.
      1. i
        In complying with (bbb)(2), a reporting entity shall provide the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. A reporting entity shall disclose how it calculated the weighted average (for example, weighted by relative fair value). For certain unobservable inputs, a reporting entity may disclose other quantitative information, such as the median or arithmetic average, in lieu of the weighted average, if such information would be a more reasonable and rational method to reflect the distribution of unobservable inputs used to develop the Level 3 fair value measurement. An entity does not need to disclose its reason for omitting the weighted average in these cases.
      2. ii
        A nonpublic entity is not required to provide the information described in (bbb)(2)(i), but is required to provide quantitative information about the significant unobservable inputs used in the fair value measurement in accordance with (bbb)(2).
  5. c
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:
    1. 1
      Total gains or losses for the period recognized in earnings (or changes in net assets), and the line item(s) in the statement of income (or activities) in which those gains or losses are recognized
    2. 1a
      Total gains or losses for the period recognized in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognized
    3. 2
      Purchases, sales, issues, and settlements (each of those types of changes disclosed separately)
    4. 3
      The amounts of any transfers into or out of Level 3 of the fair value hierarchy and the reasons for those transfers. Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3. See paragraph 820-10-50-2C for additional guidance.
      1. i
      2. ii
      3. iii
  6. d
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, the amount of the total gains or losses for the period in (c)(1) included in earnings (or changes in net assets) and in (c)(1a) included in other comprehensive income that is attributable to the change in unrealized gains or losses relating to those assets and liabilities held at the end of the reporting period, and the line item(s) in the statement(s) of comprehensive income (or activities) in which those unrealized gains or losses are recognized.
  7. e
  8. f
  9. g
    For recurring fair value measurements categorized within Level 3 of the fair value hierarchy, a narrative description of the uncertainty of the fair value measurement from the use of significant unobservable inputs if those inputs reasonably could have been different at the reporting date. For example, how a change in those significant unobservable inputs to a different amount might result in a significantly higher or lower fair value measurement at the reporting date. If there are interrelationships between those inputs and other unobservable inputs used in the fair value measurement, a reporting entity shall also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of the uncertainty of the fair value measurement that would result from using unobservable inputs shall include the unobservable inputs disclosed when complying with paragraph 820-10-50-2(bbb).
  10. h
    For recurring and nonrecurring fair value measurements, if the highest and best use of a nonfinancial asset differs from its current use, a reporting entity shall disclose that fact and why the nonfinancial asset is being used in a manner that differs from its highest and best use.
","snippet":"A reporting entity shall disclose the following information for each class of assets and liabilities (see paragraph 820-10-50-2B for information on determining appropriate classes of assets and liabilities) measured at f…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042ec1c18bfa14818804d161111599ab3e046d15fbef203253960740912f50d4","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2A","para":"50-2A","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
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A reporting entity shall determine appropriate classes of assets and liabilities on the basis of the following:
  1. a
    The nature, characteristics, and risks of the asset or liability
  2. b
    The level of the fair value hierarchy within which the fair value measurement is categorized.
The number of classes may need to be greater for fair value measurements categorized within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity. Determining appropriate classes of assets and liabilities for which disclosures about fair value measurements should be provided requires judgment. A class of assets and liabilities will often require greater disaggregation than the line items presented in the statement of financial position. However, a reporting entity shall provide information sufficient to permit reconciliation to the line items presented in the statement of financial position. If another Topic specifies the class for an asset or a liability, a reporting entity may use that class in providing the disclosures required in this Topic if that class meets the requirements in this paragraph.
","snippet":"A reporting entity shall determine appropriate classes of assets and liabilities on the basis of the following:\n(a) The nature, characteristics, and risks of the asset or liability\n(b) The level of the fair value hierarc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9462cb8cca1d66b054ef35f5b3c827ca0e7714139be5f763e88e643ab7804946","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2C","para":"50-2C","html":"
A reporting entity shall consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognizing transfers shall be the same for transfers into the levels as for transfers out of the levels. Examples of policies for determining the timing of transfers include the following:
  1. a
    The date of the event or change in circumstances that caused the transfer
  2. b
    The beginning of the reporting period
  3. c
    The end of the reporting period.
","snippet":"A reporting entity shall consistently follow its policy for determining when transfers between levels of the fair value hierarchy are deemed to have occurred. The policy about the timing of recognizing transfers shall be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df08eb9e8a29c08b592f648803ba97fc31dc0edb32b9deffb82ec08555ca59d1","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2D","para":"50-2D","html":"
If a reporting entity makes an accounting policy decision to use the exception in paragraph 820-10-35-18D, it shall disclose that fact.
","snippet":"If a reporting entity makes an accounting policy decision to use the exception in paragraph 820-10-35-18D, it shall disclose that fact.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12442e43e420ea2ac4b560ff6f4127987f26dff9bcecdfda4197137aa65b52e4","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2E","para":"50-2E","html":"
For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, a reporting entity shall disclose the information required by paragraph 820-10-50-2(b) and (h). However, a reporting entity is not required to provide the quantitative disclosures about significant unobservable inputs used in fair value measurements categorized within Level 3 of the fair value hierarchy required by paragraph 820-10-50-2(bbb)(2). For such assets and liabilities, a reporting entity does not need to provide the other disclosures required by this Topic.
","snippet":"For each class of assets and liabilities not measured at fair value in the statement of financial position but for which the fair value is disclosed, a reporting entity shall disclose the information required by paragrap…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fa68a0e12348e10f3f6b7b3a8ac5f42bb2d04a4cec58692a1765f4ec9b47220","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2F","para":"50-2F","html":"
A nonpublic entity is not required to disclose the information required by paragraph 820-10-50-2(bbb)(2)(i), (d), and (g) and paragraph 820-10-50-2E unless required by another Topic.
","snippet":"A nonpublic entity is not required to disclose the information required by paragraph 820-10-50-2(bbb)(2)(i), (d), and (g) and paragraph 820-10-50-2E unless required by another Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c4ad2f45a1da512463c4ff66665e20efc33586144a4fd06988ac6466f423f0d","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2G","para":"50-2G","html":"
In lieu of paragraph 820-10-50-2(c), a nonpublic entity shall disclose separately changes during the period attributable to the following:
  1. a
    Purchases and issues (each of those types of changes disclosed separately)
  2. b
    The amounts of any transfers into or out of Level 3 of the fair value hierarchy and the reasons for those transfers. Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3. See paragraph 820-10-50-2C for additional guidance.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1In lieu of paragraph 820-10-50-2(c), a nonpublic entity shall disclose separately changes during each interim and annual period attributable to the following:
  1. a
    Purchases and issues (each of those types of changes disclosed separately)
  2. b
    The amounts of any transfers into or out of Level 3 of the fair value hierarchy and the reasons for those transfers. Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3. See paragraph 820-10-50-2C for additional guidance.
","snippet":"In lieu of paragraph 820-10-50-2(c), a nonpublic entity shall disclose separately changes during the period attributable to the following:\n(a) Purchases and issues (each of those types of changes disclosed separately)\n(b…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a3bfa0be09a440c78fb6c03703d528fb4209e6282d0faf2fde5073f32fc8ff0","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-2H","para":"50-2H","html":"
See paragraph 958-605-50-1A(d) through (e), which provides disclosures for a not-for-profit entity (NFP) that recognizes contributed nonfinancial assets within the scope of Subtopic 958-605. Paragraph 958-605-50-1A(d) requires that an NFP disclose a description of the valuation techniques and inputs used in fair value measurement of those assets in accordance with paragraph 820-10-50-2(bbb)(1) at initial recognition.
","snippet":"See paragraph 958-605-50-1A(d) through (e), which provides disclosures for a not-for-profit entity (NFP) that recognizes contributed nonfinancial assets within the scope of Subtopic 958-605. Paragraph 958-605-50-1A(d) re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fe2f06b94f63c5bdd47c6f3b31a0694ce5bd65e400c67e3a272531c7b4898aa","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-3","para":"50-3","html":"
For derivative assets and liabilities, the reporting entity shall present both of the following:
  1. a
    The fair value disclosures required by paragraph 820-10-50-2(a) through (b) on a gross basis (which is consistent with the requirement of paragraph 815-10-50-4B(a))
  2. b
    The reconciliation disclosure required by paragraph 820-10-50-2(c) through (d) on either a gross or a net basis.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For derivative assets and liabilities, the reporting entity shall present both of the following in interim and annual reporting periods:
  1. a
    The fair value disclosures required by paragraph 820-10-50-2(a) through (b) on a gross basis (which is consistent with the requirement of paragraph 815-10-50-4B(a))
  2. b
    The reconciliation disclosure required by paragraph 820-10-50-2(c) through (d) on either a gross or a net basis.
","snippet":"For derivative assets and liabilities, the reporting entity shall present both of the following:\n(a) The fair value disclosures required by paragraph 820-10-50-2(a) through (b) on a gross basis (which is consistent with …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b003d19026c0fbe31f90c810b9499b8e2d9a5a07d225fffb9bb971b819ffde5d","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-4","para":"50-4","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e501658a9107dfb371384ec6c479e59690bf1e72809baff284339e2e1f964ec6","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17849b42b023250109a3d223c3a212495bc0dfd9212f4642a8e098530ad2830f","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"block":null,"heading":"Liability Issued with an Inseparable Third-Party Credit Enhancement","paragraphs":[{"citation":"820-10-50-4A","para":"50-4A","html":"
For a liability measured at fair value and issued with an inseparable third-party credit enhancement, an issuer shall disclose the existence of that credit enhancement.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For a liability measured at fair value and issued with an inseparable third-party credit enhancement, an issuer shall disclose the existence of that credit enhancement in interim and annual reporting periods.
","snippet":"For a liability measured at fair value and issued with an inseparable third-party credit enhancement, an issuer shall disclose the existence of that credit enhancement. Transition date:(P) December 16, 2027; (N) December…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f93ea4b9d4594773982a756ac5b6822d5dea6928a0e0da520f1a6f9f08f08c9d","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-5","para":"50-5","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57a4e79a2f506182d7863c1509647fe8bac3910068ed2c624d69c02e0e8393e6","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"citation":"820-10-50-6","para":"50-6","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e0363a94e9c687ac54a594869a5d29fac72e36e2a2af53956ac0c5b6d6c1f43","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb5217362cdef8625c8edcbff022139e75e800801bd1f4533fe290a88cd7333c","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"block":null,"heading":"Fair Value Measurements of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)","paragraphs":[{"citation":"820-10-50-6A","para":"50-6A","html":"
For investments that are within the scope of paragraphs
820-10-15-4 through 15-5
and that are measured using the practical expedient in paragraph 820-10-35-59 on a recurring or nonrecurring basis during the period, a reporting entity shall disclose information that helps users of its financial statements to understand the nature and risks of the investments and whether the investments, if sold, are probable of being sold at amounts different from net asset value per share (or its equivalent, such as member units or an ownership interest in partners' capital to which a proportionate share of net assets is attributed). A reporting entity shall disclose the following information for each class of investment:
  1. a
    The fair value measurement (as determined by applying paragraphs
    820-10-35-59 through 35-62
    ) of the investments in the class at the reporting date and a description of the significant investment strategies of the investee(s) in the class.
  2. b
    For each class of investment that includes investments that can never be redeemed with the investees, but the reporting entity receives distributions through the liquidation of the underlying assets of the investees, the period of time over which the underlying assets are expected to be liquidated by the investees if the investee has communicated the timing to the reporting entity or announced the timing publicly. If the timing is unknown, the reporting entity shall disclose that fact.
  3. c
    The amount of the reporting entity's unfunded commitments related to investments in the class.
  4. d
    A general description of the terms and conditions upon which the investor may redeem investments in the class (for example, quarterly redemption with 60 days' notice).
  5. e
    The circumstances in which an otherwise redeemable investment in the class (or a portion thereof) might not be redeemable (for example, investments subject to a lockup or gate). Also, for those otherwise redeemable investments that are restricted from redemption as of the reporting entity's measurement date, the reporting entity shall disclose when the restriction from redemption might lapse if the investee has communicated that timing to the reporting entity or announced the timing publicly. If the timing is unknown, the reporting entity shall disclose that fact and how long the restriction has been in effect.
  6. f
    Any other significant restriction on the ability to sell investments in the class at the measurement date.
  7. g
    Subparagraph superseded by Accounting Standards Update No. 2015-07.
  8. h
    If a group of investments would otherwise meet the criteria in paragraph 820-10-35-62 but the individual investments to be sold have not been identified (for example, if a reporting entity decides to sell 20 percent of its investments in private equity funds but the individual investments to be sold have not been identified), so the investments continue to qualify for the practical expedient in paragraph 820-10-35-59, the reporting entity shall disclose its plans to sell and any remaining actions required to complete the sale(s).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For investments that are within the scope of paragraphs
820-10-15-4 through 15-5
and that are measured using the practical expedient in paragraph 820-10-35-59 on a recurring or nonrecurring basis during the period, a reporting entity shall disclose information that helps users of its financial statements to understand the nature and risks of the investments and whether the investments, if sold, are probable of being sold at amounts different from net asset value per share (or its equivalent, such as member units or an ownership interest in partners' capital to which a proportionate share of net assets is attributed).For interim and annual reporting periods, a reporting entity shall disclose the following information for each class of investment:
  1. a
    The fair value measurement (as determined by applying paragraphs
    820-10-35-59 through 35-62
    ) of the investments in the class at the reporting date and a description of the significant investment strategies of the investee(s) in the class.
  2. b
    For each class of investment that includes investments that can never be redeemed with the investees, but the reporting entity receives distributions through the liquidation of the underlying assets of the investees, the period of time over which the underlying assets are expected to be liquidated by the investees if the investee has communicated the timing to the reporting entity or announced the timing publicly. If the timing is unknown, the reporting entity shall disclose that fact.
  3. c
    The amount of the reporting entity's unfunded commitments related to investments in the class.
  4. d
    A general description of the terms and conditions upon which the investor may redeem investments in the class (for example, quarterly redemption with 60 days' notice).
  5. e
    The circumstances in which an otherwise redeemable investment in the class (or a portion thereof) might not be redeemable (for example, investments subject to a lockup or gate). Also, for those otherwise redeemable investments that are restricted from redemption as of the reporting entity's measurement date, the reporting entity shall disclose when the restriction from redemption might lapse if the investee has communicated that timing to the reporting entity or announced the timing publicly. If the timing is unknown, the reporting entity shall disclose that fact and how long the restriction has been in effect.
  6. f
    Any other significant restriction on the ability to sell investments in the class at the measurement date.
  7. g
  8. h
    If a group of investments would otherwise meet the criteria in paragraph 820-10-35-62 but the individual investments to be sold have not been identified (for example, if a reporting entity decides to sell 20 percent of its investments in private equity funds but the individual investments to be sold have not been identified), so the investments continue to qualify for the practical expedient in paragraph 820-10-35-59, the reporting entity shall disclose its plans to sell and any remaining actions required to complete the sale(s).
","snippet":"For investments that are within the scope of paragraphs 820-10-15-4 through 15-5 and that are measured using the practical expedient in paragraph 820-10-35-59 on a recurring or nonrecurring basis during the period, a rep…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:542c9c36d67bbf11353effc8d3c2020ae37866aae25372341d25bd28bdb0fc17","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d635f7ea970440e846a103023c824013b1aa66e8ecc3326c2c376ae77950d73","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"block":null,"heading":"Equity Securities Subject to Contractual Sale Restrictions","paragraphs":[{"citation":"820-10-50-6B","para":"50-6B","html":"
An entity shall disclose the following information for equity securities subject to contractual sale restrictions:
  1. a
    The fair value of equity securities subject to contractual sale restrictions
  2. b
    The nature and remaining duration of the restriction(s)
  3. c
    Circumstances that could cause a lapse in the restriction(s).
If an entity has multiple investments in equity securities subject to contractual sale restrictions, the entity shall consider the guidance in paragraph 820-10-50-1D when disclosing the information required in (a) through (c). Equity securities restricted from sale because they are pledged as collateral and included in other disclosures required by other Topics shall not be included in the information required in (a) through (c).
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
820-10-65-14An entity shall disclose the following information for equity securities subject to contractual sale restrictions:
  1. a
    The fair value of equity securities subject to contractual sale restrictions
  2. b
    The nature and remaining duration of the restriction(s)
  3. c
    Circumstances that could cause a lapse in the restriction(s)
  4. d
    For investment companies within the scope of Topic 946, the amount of the discount attributable to contractual sale restrictions included in the fair value measurement of equity securities.
If an entity has multiple investments in equity securities subject to contractual sale restrictions, the entity shall consider the guidance in paragraph 820-10-50-1D when disclosing the information required in (a) through (d). Equity securities restricted from sale because they are pledged as collateral and included in other disclosures required by other Topics shall not be included in the information required in (a) through (d).
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose the following information for equity securities subject to contractual sale restrictions:
  1. a
    The fair value of equity securities subject to contractual sale restrictions
  2. b
    The nature and remaining duration of the restriction(s)
  3. c
    Circumstances that could cause a lapse in the restriction(s)
  4. d
    For investment companies within the scope of Topic 946, the amount of the discount attributable to contractual sale restrictions included in the fair value measurement of equity securities.
If an entity has multiple investments in equity securities subject to contractual sale restrictions, the entity shall consider the guidance in paragraph 820-10-50-1D when disclosing the information required in (a) through (d). Equity securities restricted from sale because they are pledged as collateral and included in other disclosures required by other Topics shall not be included in the information required in (a) through (d).
","snippet":"An entity shall disclose the following information for equity securities subject to contractual sale restrictions:\n(a) The fair value of equity securities subject to contractual sale restrictions\n(b) The nature and remai…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cee681ef4232a7ea043c0f028e7f39bde1a1b6894c5edc0a8b210b136b501c11","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b76a3fe0cdc1c6616821f6650b76891b3bf318866fefa192c85e44a754f670a","downloaded_from":"2026-09-10T01:43:33.245Z","last_downloaded_at":"2026-09-10T01:43:33.245Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482106","source_sha256":"864bb1dfcd45b186f7e7d3bd1d24440603939522c93014845afbbf409790c00e"}},{"block":null,"heading":"Changes in Valuation Techniques or Their Application","paragraphs":[{"citation":"820-10-50-7","para":"50-7","html":"
As discussed in paragraph 250-10-50-5, the disclosures required by Topic 250 for a change in accounting estimate are not required for revisions resulting from a change in a valuation technique or its application.
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A reporting entity shall present the quantitative disclosures required by this Topic in a tabular format.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
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Paragraph not used.
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Paragraph superseded by Accounting Standards Update No. 2011-04.
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Plan assets of a defined benefit pension or other postretirement plan that are accounted for in accordance with Topic 715 are not subject to the disclosure requirements in paragraphs
820-10-50-1C through 50-8
. Instead, the disclosures required in paragraphs 715-20-50-1(d)(iv) and 715-20-50-5(c)(iv) shall apply for fair value measurements of plan assets of a defined benefit pension or other postretirement plan.
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