# ASC 855-10-S50: Subsequent Events — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/10/#sec-50-disclosure)

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## ASC 855-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/855/10/#sec-50-disclosure)

SEC content: yes

#### Dividends Declared by a Subsidiary After the Balance Sheet Date

##### [855-10-S50-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-S50-1)

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See paragraph [855-10-S99-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-S99-1), SAB Topic 1.B.3, for SEC Staff views on disclosure of dividends declared after the balance sheet date.