{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/30/#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":"835","topic_title":"Interest","subtopic":"835-30","subtopic_title":"Imputation of Interest","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-30-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_D52D4F88-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/835/30/#835-30-45-1A\" class=\"xref\">835-30-45-1A</a> provides requirements for the balance sheet presentation for the discount or premium and debt issuance costs of a note. </span></span> <span class=\"sfragment\" id=\"sfr_D52D5124-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The description of the note shall include the effective interest rate. The face amount of the note also shall be presented in the financial statements or disclosed in the notes to financial statements. </span></span> <span class=\"sfragment\" id=\"sfr_D52D5246-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(See paragraph <a href=\"/asc/835/30/#835-30-45-2\" class=\"xref\">835-30-45-2</a>.)</span></span> </div> </div>","snippet":"Paragraph 835-30-45-1A provides requirements for the balance sheet presentation for the discount or premium and debt issuance costs of a note. The description of the note shall include the effective interest rate. The fa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fed8e59cc6f661b5192898ed034d3116d19bac426735586b1a659b58a9ff79e","downloaded_from":"2026-09-10T01:49:55.627Z","last_downloaded_at":"2026-09-10T01:49:55.627Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482900","source_sha256":"27e5712ac385d546bd0b32ef41f9ea927f909734c0ea5ddf71754e5228dfb5c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea61ce77f9d0ff4b8a0ff0cb1611902ab2c79a92567f75db98eab5c5bdc1c981","downloaded_from":"2026-09-10T01:49:55.627Z","last_downloaded_at":"2026-09-10T01:49:55.627Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482900","source_sha256":"27e5712ac385d546bd0b32ef41f9ea927f909734c0ea5ddf71754e5228dfb5c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e291d0da545f5eae9bc68e255cec20eec7f453905d2c81383e1e189dcc99c1fb","downloaded_from":"2026-09-10T01:49:55.627Z","last_downloaded_at":"2026-09-10T01:49:55.627Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482900","source_sha256":"27e5712ac385d546bd0b32ef41f9ea927f909734c0ea5ddf71754e5228dfb5c4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e291d0da545f5eae9bc68e255cec20eec7f453905d2c81383e1e189dcc99c1fb","downloaded_from":"2026-09-10T01:49:55.627Z","last_downloaded_at":"2026-09-10T01:49:55.627Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482900","source_sha256":"27e5712ac385d546bd0b32ef41f9ea927f909734c0ea5ddf71754e5228dfb5c4"}}