# ASC 820-10-50: Fair Value Measurement — Overall — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/820/10/#50-disclosure) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:11c918f25d643df64f540ea0c650685fef2b01eefc483477a68f54c4c3f99386 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 820-10-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/820/10/#50-disclosure) SEC content: no ##### [820-10-50-1](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:f373f05cadd6ea7cd2899d5ad5c5c5c8891f6cb4cf7d15af0858e505cdf58829 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-2018-13/). ##### [820-10-50-1A](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1A) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:1e58f02d1dccb947df9885d640457ef31377c0ccf5ca736f0441f9516f07c843 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-2018-13/). ##### [820-10-50-1B](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1B) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:af030411ea729bcd1ea9059fb6eea369d5a11fa2a35d5b0af18710fe66cc456a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-2018-13/). ##### [820-10-50-1C](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1C) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:eedf4ec6c44a360e61e708def85c846f98a7f265735e0f7ed5d84a517526dd97 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") in the statement of financial position or disclosed in the notes to financial statements: 1. a The valuation techniques and [inputs](https://asc.understandingaccounting.org/glossary/i/#inputs "The assumptions that market participants would use when pricing the asset or liability, including assumptions about risk, such as the following: The risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) The risk inherent in the inputs to the valuation technique. Inputs may be observable or unobservable.") 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. ##### [820-10-50-1D](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1D) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:08ec72ef1b2b3b3b6852d3a2f5818f9735d35c649cbd4578f92c5055c5c1fdd4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. ##### [820-10-50-1E](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1E) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:28d069b425ff41304e64abd742a0fd18fa3919bcd41381c760ad53a7778d0b26 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraphs [820-10-55-99 through 55-107](https://asc.understandingaccounting.org/asc/820/10/#820-10-55-99) illustrate disclosures about fair value measurements. ##### [820-10-50-2](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:042ec1c18bfa14818804d161111599ab3e046d15fbef203253960740912f50d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A reporting entity shall disclose the following information for each class of assets and liabilities (see paragraph [820-10-50-2B](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/asc/820/10/#820-10-15-4) 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](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. 2 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. bb [Subparagraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-2018-13/). 1. 1 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. 2 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/glossary/u/#unobservable-inputs "Inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.") 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](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2C) for additional guidance. 1. i [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. ii [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. iii [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/updates/asu-2011-04/). 8. f [Subparagraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2). 10. h For recurring and nonrecurring fair value measurements, if the [highest and best use](https://asc.understandingaccounting.org/glossary/h/#highest-and-best-use "The use of a nonfinancial asset by market participants that would maximize the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.") 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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For 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](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/asc/820/10/#820-10-15-4) 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](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. 2 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. bb [Subparagraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-2018-13/). 1. 1 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. 2 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. 3 [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/glossary/u/#unobservable-inputs "Inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when pricing the asset or liability.") 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](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2C) for additional guidance. 1. i [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 2. ii [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). 3. iii [Subparagraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-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](https://asc.understandingaccounting.org/updates/asu-2011-04/). 8. f [Subparagraph superseded by Accounting Standards Update No. 2018-13](https://asc.understandingaccounting.org/updates/asu-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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2). 10. h For recurring and nonrecurring fair value measurements, if the [highest and best use](https://asc.understandingaccounting.org/glossary/h/#highest-and-best-use "The use of a nonfinancial asset by market participants that would maximize the value of the asset or the group of assets and liabilities (for example, a business) within which the asset would be used.") 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. ##### [820-10-50-2A](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2A) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:e62da544c13d4df45a97272510dea45853087ffe7f78ace45d9e660e201b8f1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). ##### [820-10-50-2B](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2B) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:9462cb8cca1d66b054ef35f5b3c827ca0e7714139be5f763e88e643ab7804946 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. ##### [820-10-50-2C](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2C) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:df08eb9e8a29c08b592f648803ba97fc31dc0edb32b9deffb82ec08555ca59d1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. ##### [820-10-50-2D](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2D) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:12442e43e420ea2ac4b560ff6f4127987f26dff9bcecdfda4197137aa65b52e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If a reporting entity makes an accounting policy decision to use the exception in paragraph [820-10-35-18D](https://asc.understandingaccounting.org/asc/820/10/#820-10-35-18D), it shall disclose that fact. ##### [820-10-50-2E](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2E) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:5fa68a0e12348e10f3f6b7b3a8ac5f42bb2d04a4cec58692a1765f4ec9b47220 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2). 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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2). For such assets and liabilities, a reporting entity does not need to provide the other disclosures required by this Topic. ##### [820-10-50-2F](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2F) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:7c4ad2f45a1da512463c4ff66665e20efc33586144a4fd06988ac6466f423f0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A [nonpublic entity](https://asc.understandingaccounting.org/glossary/n/#nonpublic-entity "Any entity that does not meet any of the following conditions: Its debt or equity securities trade in a public market either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally. It is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It files with a regulatory agency in preparation for the sale of any class of debt or equity securities in a public market. It is required to file or furnish financial statements with the Securities and Exchange Commission. It is controlled by an entity covered by criteria (a) through (d).") is not required to disclose the information required by paragraph [820-10-50-2(bbb)(2)(i), (d), and (g)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) and paragraph [820-10-50-2E](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2E) unless required by another Topic. ##### [820-10-50-2G](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2G) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:2a3bfa0be09a440c78fb6c03703d528fb4209e6282d0faf2fde5073f32fc8ff0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In lieu of paragraph [820-10-50-2(c)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2), 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](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2C) for additional guidance. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)In lieu of paragraph [820-10-50-2(c)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2), 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](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2C) for additional guidance. ##### [820-10-50-2H](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2H) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:8fe2f06b94f63c5bdd47c6f3b31a0694ce5bd65e400c67e3a272531c7b4898aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. See paragraph [958-605-50-1A(d) through (e)](https://asc.understandingaccounting.org/asc/605/958/#605-958-50-1A), which provides disclosures for a [not-for-profit entity](https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity "An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.") (NFP) that recognizes contributed nonfinancial assets within the scope of Subtopic 958-605. Paragraph [958-605-50-1A(d)](https://asc.understandingaccounting.org/asc/605/958/#605-958-50-1A) 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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) at initial recognition. ##### [820-10-50-3](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-3) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:b003d19026c0fbe31f90c810b9499b8e2d9a5a07d225fffb9bb971b819ffde5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) on a gross basis (which is consistent with the requirement of paragraph [815-10-50-4B(a)](https://asc.understandingaccounting.org/asc/815/10/#815-10-50-4B)) 2. b The reconciliation disclosure required by paragraph [820-10-50-2(c) through (d)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) on either a gross or a net basis. Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For 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)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) on a gross basis (which is consistent with the requirement of paragraph [815-10-50-4B(a)](https://asc.understandingaccounting.org/asc/815/10/#815-10-50-4B)) 2. b The reconciliation disclosure required by paragraph [820-10-50-2(c) through (d)](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-2) on either a gross or a net basis. ##### [820-10-50-4](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:e501658a9107dfb371384ec6c479e59690bf1e72809baff284339e2e1f964ec6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). #### Liability Issued with an Inseparable Third-Party Credit Enhancement ##### [820-10-50-4A](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-4A) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:f93ea4b9d4594773982a756ac5b6822d5dea6928a0e0da520f1a6f9f08f08c9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)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 in interim and annual reporting periods. ##### [820-10-50-5](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:57a4e79a2f506182d7863c1509647fe8bac3910068ed2c624d69c02e0e8393e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). ##### [820-10-50-6](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:7e0363a94e9c687ac54a594869a5d29fac72e36e2a2af53956ac0c5b6d6c1f43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). #### Fair Value Measurements of Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) ##### [820-10-50-6A](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-6A) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:542c9c36d67bbf11353effc8d3c2020ae37866aae25372341d25bd28bdb0fc17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For investments that are within the scope of paragraphs [820-10-15-4 through 15-5](https://asc.understandingaccounting.org/asc/820/10/#820-10-15-4) and that are measured using the practical expedient in paragraph [820-10-35-59](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/glossary/n/#net-asset-value-per-share "Net asset value per share is the amount of net assets attributable to each share of capital stock (other than senior equity securities, that is, preferred stock) outstanding at the close of the period. It excludes the effects of assuming conversion of outstanding convertible securities, whether or not their conversion would have a diluting effect.") (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](https://asc.understandingaccounting.org/asc/820/10/#820-10-35-59) ) 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](https://asc.understandingaccounting.org/updates/asu-2015-07/). 8. h If a group of investments would otherwise meet the criteria in paragraph [820-10-35-62](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/asc/820/10/#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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For investments that are within the scope of paragraphs [820-10-15-4 through 15-5](https://asc.understandingaccounting.org/asc/820/10/#820-10-15-4) and that are measured using the practical expedient in paragraph [820-10-35-59](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/glossary/n/#net-asset-value-per-share "Net asset value per share is the amount of net assets attributable to each share of capital stock (other than senior equity securities, that is, preferred stock) outstanding at the close of the period. It excludes the effects of assuming conversion of outstanding convertible securities, whether or not their conversion would have a diluting effect.") (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](https://asc.understandingaccounting.org/asc/820/10/#820-10-35-59) ) 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](https://asc.understandingaccounting.org/updates/asu-2015-07/). 8. h If a group of investments would otherwise meet the criteria in paragraph [820-10-35-62](https://asc.understandingaccounting.org/asc/820/10/#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](https://asc.understandingaccounting.org/asc/820/10/#820-10-35-59), the reporting entity shall disclose its plans to sell and any remaining actions required to complete the sale(s). #### Equity Securities Subject to Contractual Sale Restrictions ##### [820-10-50-6B](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-6B) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:cee681ef4232a7ea043c0f028e7f39bde1a1b6894c5edc0a8b210b136b501c11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/820/10/#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: [820-10-65-14](https://asc.understandingaccounting.org/asc/820/10/#820-10-65-14)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](https://asc.understandingaccounting.org/asc/820/10/#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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For 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](https://asc.understandingaccounting.org/asc/820/10/#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). #### Changes in Valuation Techniques or Their Application ##### [820-10-50-7](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:c1d8a6a48779365e2929bd4350ac75630195d7e30ea92c406cc6f4d8bdc4cce8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. As discussed in paragraph [250-10-50-5](https://asc.understandingaccounting.org/asc/250/10/#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. #### Tabular Format Required ##### [820-10-50-8](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-8) Pending content: yes Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:bad669c61c69948781227e9f4aca3c57e1110a724599d9c94097728abfed9d7d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For interim and annual reporting periods, a reporting entity shall present the quantitative disclosures required by this Topic in a tabular format. ##### [820-10-50-8A](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-8A) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:017d194afbc4717531f42ae78153cc2e22b45ef1671b74ed1bd8bf6bfcf3d115 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [820-10-50-9](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:f9cdc0d65b2edca354dffaa0c34badd5dfd8fbca4369f7b2dde022a74d05881e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/). ##### [820-10-50-10](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:43:33.245Z to 2026-09-10T01:43:33.245Z Record version: sha256:f51d0bef209c29f0fb679d10e36cc4f639d47ef80b1ebf024a96791e3b5b7f4d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/820/10/#820-10-50-1C) . Instead, the disclosures required in paragraphs [715-20-50-1(d)(iv)](https://asc.understandingaccounting.org/asc/715/20/#715-20-50-1) and [715-20-50-5(c)(iv)](https://asc.understandingaccounting.org/asc/715/20/#715-20-50-5) shall apply for fair value measurements of plan assets of a defined benefit pension or other postretirement plan.