{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/974/10/#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":"974","topic_title":"Real Estate—Real Estate Investment Trusts","subtopic":"974-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"974-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup-FBCDCCDA-821E-43E4-B1E6-4617484555EF__GUID-04030F6C-02E3-4BF6-8458-5216640252E8\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) June 30, 2027; (N) June 30, 2027</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/105/10/#105-10-65-7\" class=\"xref\">105-10-65-7</a> <span class=\"sfragment\" id=\"GUID-96432D1C-8835-4D9E-86AA-9F6F0308274C\"><span class=\"sfragment-source\">For annual reporting periods, an entity shall disclose the tax status of distributions per unit (for example, ordinary income, capital gain, and return of capital).</span></span> </div> </div>","snippet":"Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance:105-10-65-7 For annual reporting periods, an entity shall disclose the tax status of distributions per unit (for example, ordinary income, capital g…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f177a1ff6521a2d9b9a73e7ce3ab1bdc3dd902626285248e9f23094002be902","downloaded_from":"2026-09-10T02:26:36.955Z","last_downloaded_at":"2026-09-10T02:26:36.955Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476174","source_sha256":"0d629862e52c7ae48d98de8f4c6a2039499a4b2b77236a9e459939d66463a0ba"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67245e654d5d25ea329c6972954fe752b0a747685ebb92da9c598c42a1900cfc","downloaded_from":"2026-09-10T02:26:36.955Z","last_downloaded_at":"2026-09-10T02:26:36.955Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476174","source_sha256":"0d629862e52c7ae48d98de8f4c6a2039499a4b2b77236a9e459939d66463a0ba"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:955c88bbd0d10b9db7eadbe95da5629b2f6aa66994c7a37e83f6ec99e49896ce","downloaded_from":"2026-09-10T02:26:36.955Z","last_downloaded_at":"2026-09-10T02:26:36.955Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476174","source_sha256":"0d629862e52c7ae48d98de8f4c6a2039499a4b2b77236a9e459939d66463a0ba"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:955c88bbd0d10b9db7eadbe95da5629b2f6aa66994c7a37e83f6ec99e49896ce","downloaded_from":"2026-09-10T02:26:36.955Z","last_downloaded_at":"2026-09-10T02:26:36.955Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476174","source_sha256":"0d629862e52c7ae48d98de8f4c6a2039499a4b2b77236a9e459939d66463a0ba"}}