# ASC 974-10-S50: Real Estate—Real Estate Investment Trusts — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/974/10/#sec-50-disclosure)

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## ASC 974-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/974/10/#sec-50-disclosure)

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#### Disclosures

##### [974-10-S50-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S50-1)

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See paragraph [974-10-S99-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S99-1), Regulation S-X Rule 3-15, for disclosure requirements for real estate investment trusts.