{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/10/#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":"946","topic_title":"Financial Services—Investment Companies","subtopic":"946-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Investment Company Status","paragraphs":[{"citation":"946-10-50-1","para":"50-1","html":"
An investment company under this Topic shall disclose that it is an investment company following accounting and reporting guidance in this Topic.
","snippet":"An investment company under this Topic shall disclose that it is an investment company following accounting and reporting guidance in this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:159f109972907b05a3a6654cf5607332ffd49d9e9a9bec9c1af50aae9e486d19","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}},{"citation":"946-10-50-2","para":"50-2","html":"
An entity with a change in status (as described in paragraphs
946-10-25-1 through 25-3
) shall disclose that a change in status occurred and the reasons for that change.
","snippet":"An entity with a change in status (as described in paragraphs 946-10-25-1 through 25-3) shall disclose that a change in status occurred and the reasons for that change.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8058e726c3cea73f84d663db4b98f54df27b8098424f233f4728a8265e735875","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}},{"citation":"946-10-50-3","para":"50-3","html":"
An entity that previously was not an investment company under this Topic and becomes an investment company under this Topic shall disclose the effect of the change in status on the reported amounts of investments as of the date of the change in status.
","snippet":"An entity that previously was not an investment company under this Topic and becomes an investment company under this Topic shall disclose the effect of the change in status on the reported amounts of investments as of t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ab70ef8d026dfd437449217f0a44412d2c1ad097e9901a6a88eb19383d22150","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdd2b5d2bd001aa987eb296751399c851957645f3f544429d6c1eff89c48bc44","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1390fcf3e41abbd47aaea4b35c2b786002142b1c016f67d529a7189ac9b44635","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1390fcf3e41abbd47aaea4b35c2b786002142b1c016f67d529a7189ac9b44635","downloaded_from":"2026-09-10T02:18:59.816Z","last_downloaded_at":"2026-09-10T02:18:59.816Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480424","source_sha256":"458f7d7303c8533f87ed2c579b91ab971b7022204da560b9182744dbb80813b5"}}