# ASC 946-10-50: Financial Services—Investment Companies — Overall — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/946/10/#50-disclosure)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:18:59.816Z to 2026-09-10T02:18:59.816Z

Record version: sha256:1390fcf3e41abbd47aaea4b35c2b786002142b1c016f67d529a7189ac9b44635

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 946-10-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/946/10/#50-disclosure)

SEC content: no

#### Investment Company Status

##### [946-10-50-1](https://asc.understandingaccounting.org/asc/946/10/#946-10-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:18:59.816Z to 2026-09-10T02:18:59.816Z

Record version: sha256:159f109972907b05a3a6654cf5607332ffd49d9e9a9bec9c1af50aae9e486d19

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


An investment company under this Topic shall disclose that it is an investment company following accounting and reporting guidance in this Topic.

##### [946-10-50-2](https://asc.understandingaccounting.org/asc/946/10/#946-10-50-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:18:59.816Z to 2026-09-10T02:18:59.816Z

Record version: sha256:8058e726c3cea73f84d663db4b98f54df27b8098424f233f4728a8265e735875

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


An entity with a change in status (as described in paragraphs

[946-10-25-1 through 25-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-25-1)

) shall disclose that a change in status occurred and the reasons for that change.

##### [946-10-50-3](https://asc.understandingaccounting.org/asc/946/10/#946-10-50-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:18:59.816Z to 2026-09-10T02:18:59.816Z

Record version: sha256:2ab70ef8d026dfd437449217f0a44412d2c1ad097e9901a6a88eb19383d22150

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.