# ASC 835-30-50: Interest — Imputation of Interest — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

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## ASC 835-30-50: 50 Disclosure

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##### [835-30-50-1](https://asc.understandingaccounting.org/asc/835/30/#835-30-50-1)

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Paragraph [835-30-45-1A](https://asc.understandingaccounting.org/asc/835/30/#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 face amount of the note also shall be presented in the financial statements or disclosed in the notes to financial statements. (See paragraph [835-30-45-2](https://asc.understandingaccounting.org/asc/835/30/#835-30-45-2).)