# ASC 940-20-50: Financial Services—Brokers and Dealers — Broker-Dealer Activities — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/940/20/#50-disclosure)

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## ASC 940-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/940/20/#50-disclosure)

SEC content: no

#### Contractual Commitments

##### [940-20-50-1](https://asc.understandingaccounting.org/asc/940/20/#940-20-50-1)

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Broker-dealers acting as principals in underwriting and when-issued contracts have contractual commitments. Disclosure shall be made of such commitments.