{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/974/10/#sec-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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Disclosures","paragraphs":[{"citation":"974-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2BD7AD81-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/974/10/#974-10-S99-1\" class=\"xref\">974-10-S99-1</a>, Regulation S-X Rule 3-15, for disclosure requirements for real estate investment trusts. </span></span></div></div>","snippet":"See paragraph 974-10-S99-1, Regulation S-X Rule 3-15, for disclosure requirements for real estate investment trusts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f6d3784c4767608cdb9c65db84e5b535c9ccf082b571c3a39be50f3823937e9","downloaded_from":"2026-09-10T02:26:45.093Z","last_downloaded_at":"2026-09-10T02:26:45.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479361","source_sha256":"a305cc6e86f302d216d01053b1a386cb43e9bb550ab540b6b62cb6fcd3c6d106"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a88fe017e8a8b1f032c9039beb52c021f0e7f5e0df19d5c4399929165540bea7","downloaded_from":"2026-09-10T02:26:45.093Z","last_downloaded_at":"2026-09-10T02:26:45.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479361","source_sha256":"a305cc6e86f302d216d01053b1a386cb43e9bb550ab540b6b62cb6fcd3c6d106"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d86783993c97f4379adf91b5d6748d30d21fd71f6fece4411f7afddec589f4a5","downloaded_from":"2026-09-10T02:26:45.093Z","last_downloaded_at":"2026-09-10T02:26:45.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479361","source_sha256":"a305cc6e86f302d216d01053b1a386cb43e9bb550ab540b6b62cb6fcd3c6d106"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d86783993c97f4379adf91b5d6748d30d21fd71f6fece4411f7afddec589f4a5","downloaded_from":"2026-09-10T02:26:45.093Z","last_downloaded_at":"2026-09-10T02:26:45.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479361","source_sha256":"a305cc6e86f302d216d01053b1a386cb43e9bb550ab540b6b62cb6fcd3c6d106"}}