# ASC 942-10-S50: Financial Services—Depository and Lending — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/942/10/#sec-50-disclosure)

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## ASC 942-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/942/10/#sec-50-disclosure)

SEC content: yes

#### Regulatory-Assisted Acquisitions

##### [942-10-S50-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-S50-1)

Pending content: no

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See paragraph [942-10-S99-6](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-6), SEC Observer Comment: Regulatory-Assisted Acquisitions, for SEC Staff views regarding disclosure of regulatory assistance.

#### Assistance from Federal Financial Institution Regulatory Agencies

##### [942-10-S50-2](https://asc.understandingaccounting.org/asc/942/10/#942-10-S50-2)

Pending content: no

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See paragraph [942-10-S99-5](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-5), SAB Topic 11.N, for SEC Staff views regarding an entity receiving financial assistance from a federal regulatory agency.