{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/850/10/#sec-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":"850","topic_title":"Related Party Disclosures","subtopic":"850-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Related Party Transactions","paragraphs":[{"citation":"850-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EC568122-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(k), for required disclosures pertaining to related party transactions. </span></span></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(k), for required disclosures pertaining to related party transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0b6eefcc27f9a38a7ce8b0dc4f46545904dc4b740f309e022be10f1e4bbb729","downloaded_from":"2026-09-10T02:02:39.436Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479954","source_sha256":"42d22a57f528b079369c587f05625863057ca2adcb3b0c519d30100642b5cf10"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abec85b505191c6ae9ef232fbd2f78e3ea4f00f46a2fc1ec34aa517e6436f980","downloaded_from":"2026-09-10T02:02:39.436Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479954","source_sha256":"42d22a57f528b079369c587f05625863057ca2adcb3b0c519d30100642b5cf10"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:179805fc577ac9a208c451229ad81d9b592ce8a72163accef88a3104f91b6d6b","downloaded_from":"2026-09-10T02:02:39.436Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479954","source_sha256":"42d22a57f528b079369c587f05625863057ca2adcb3b0c519d30100642b5cf10"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:179805fc577ac9a208c451229ad81d9b592ce8a72163accef88a3104f91b6d6b","downloaded_from":"2026-09-10T02:02:39.436Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479954","source_sha256":"42d22a57f528b079369c587f05625863057ca2adcb3b0c519d30100642b5cf10"}}