{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/10/#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":"855","topic_title":"Subsequent Events","subtopic":"855-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Dividends Declared by a Subsidiary After the Balance Sheet Date","paragraphs":[{"citation":"855-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EF40F34B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/855/10/#855-10-S99-1\" class=\"xref\">855-10-S99-1</a>, SAB Topic 1.B.3, for SEC Staff views on disclosure of dividends declared after the balance sheet date. </span></span></div></div>","snippet":"See paragraph 855-10-S99-1, SAB Topic 1.B.3, for SEC Staff views on disclosure of dividends declared after the balance sheet date.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6293da1d90ee467ef8dca83a88afc298c00f65740b68a63304475b505f96612c","downloaded_from":"2026-09-10T02:05:04.481Z","last_downloaded_at":"2026-09-10T02:05:04.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480200","source_sha256":"7f11f328ace22193a811fd0209841b0732ceb64eaaa69dcb18cf9eefdf77248f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:666863459e5682b358826c9094448b1b5bd057a414952fd5a5e7180bcd676a26","downloaded_from":"2026-09-10T02:05:04.481Z","last_downloaded_at":"2026-09-10T02:05:04.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480200","source_sha256":"7f11f328ace22193a811fd0209841b0732ceb64eaaa69dcb18cf9eefdf77248f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a23083a8503fae5caaa15e6f37649fffa14ead6df10dab9975edccaac73a9a","downloaded_from":"2026-09-10T02:05:04.481Z","last_downloaded_at":"2026-09-10T02:05:04.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480200","source_sha256":"7f11f328ace22193a811fd0209841b0732ceb64eaaa69dcb18cf9eefdf77248f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0a23083a8503fae5caaa15e6f37649fffa14ead6df10dab9975edccaac73a9a","downloaded_from":"2026-09-10T02:05:04.481Z","last_downloaded_at":"2026-09-10T02:05:04.481Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480200","source_sha256":"7f11f328ace22193a811fd0209841b0732ceb64eaaa69dcb18cf9eefdf77248f"}}