industry-specific disclosure

ASC 235-910 was the construction-contractor industry supplement to ASC 235 on notes to financial statements, which required disclosure of the accounting policies used for construction-type contracts. Every paragraph in the subtopic (05-1, 15-1, 50-1 and 50-2) was superseded by Maintenance Update No. 2019-01, so the subtopic now contains no operative guidance. Contractors instead look to the general accounting policy disclosure requirements of ASC 235-10 and to the revenue disclosures in ASC 606.

ASC 280-932 is a short "pointer" subtopic that addresses segment reporting as it applies to oil and gas producing activities. It contains no substantive requirements of its own: its scope mirrors that of the oil and gas Overall Subtopic (932-10-15), and it directs preparers to the industry-specific segment disclosure requirements located with the other oil and gas disclosures in 932-235-50-22 through 50-23.

ASC 715-912 is the industry-specific overlay applying retirement benefit accounting to government contractors. Its scope mirrors the Contractors—Federal Government Overall Subtopic (912-10-15), and its only substantive requirement is a disclosure consideration: contractors should consider disclosing the effect of the government's rights to any excess pension plan assets if a plan terminates.