{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/830/20/#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":"830","topic_title":"Foreign Currency Matters","subtopic":"830-20","subtopic_title":"Foreign Currency Transactions","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Aggregate Transaction Gain or Loss","paragraphs":[{"citation":"830-20-50-1","para":"50-1","html":"
If not presented in the financial statements as discussed in paragraph 830-20-45-1, the aggregate transaction gain or loss included in determining net income for the period shall be disclosed in notes to financial statements.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
220-40-65-1If not presented in the financial statements as discussed in paragraph 830-20-45-1, the aggregate transaction gain or loss included in determining net income for the period shall be disclosed in notes to financial statements. See paragraphs
220-40-50-21 through 50-25
for additional disclosure requirements.
","snippet":"If not presented in the financial statements as discussed in paragraph 830-20-45-1, the aggregate transaction gain or loss included in determining net income for the period shall be disclosed in notes to financial statem…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ca69ca97785361ae0637bbd2d3e9697d768cabf48d6106c3e79dc57e5e5947b","downloaded_from":"2026-09-10T01:47:02.159Z","last_downloaded_at":"2026-09-10T01:47:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481926","source_sha256":"cb00fb3b74aaefd1f551d0e64153d94f53552b0c287e3f38fe9af3724988d0db"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6706c7dd9cf49175d019298e9f39c7bdd527253f36246d9b1b962172675b9d2f","downloaded_from":"2026-09-10T01:47:02.159Z","last_downloaded_at":"2026-09-10T01:47:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481926","source_sha256":"cb00fb3b74aaefd1f551d0e64153d94f53552b0c287e3f38fe9af3724988d0db"}},{"block":null,"heading":"Subsequent Rate Changes","paragraphs":[{"citation":"830-20-50-2","para":"50-2","html":"
Disclosure of a rate change that occurs after the date of the reporting entity's financial statements and its effects on unsettled balances pertaining to foreign currency transactions, if significant, may be necessary. If disclosed, the disclosure shall include consideration of changes in unsettled transactions from the date of the financial statements to the date the rate changed. In some cases it may not be practicable to determine these changes; if so, that fact shall be stated.
","snippet":"Disclosure of a rate change that occurs after the date of the reporting entity's financial statements and its effects on unsettled balances pertaining to foreign currency transactions, if significant, may be necessary. I…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d06db085d8ab49f386abe2ea745cbda2c0e0202be5131f8693b43f2f643c7dc0","downloaded_from":"2026-09-10T01:47:02.159Z","last_downloaded_at":"2026-09-10T01:47:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481926","source_sha256":"cb00fb3b74aaefd1f551d0e64153d94f53552b0c287e3f38fe9af3724988d0db"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6793d40819362c093011b9cf40263cff66dafabb02cd1c805ebac4ee575709e0","downloaded_from":"2026-09-10T01:47:02.159Z","last_downloaded_at":"2026-09-10T01:47:02.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481926","source_sha256":"cb00fb3b74aaefd1f551d0e64153d94f53552b0c287e3f38fe9af3724988d0db"}},{"block":null,"heading":"Effects of Rate Changes on Results of Operations","paragraphs":[{"citation":"830-20-50-3","para":"50-3","html":"
Management is encouraged to supplement the disclosures required by this Subtopic with an analysis and discussion of the effects of rate changes on the reported results of operations. This type of disclosure might include the mathematical effects of translating revenue and expenses at rates that are different from those used in a preceding period as well as the economic effects of rate changes, such as the effects on selling prices, sales volume, and cost structures. The purpose is to assist financial report users in understanding the broader economic implications of rate changes and to compare recent results with those of prior periods.
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