{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/10/#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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-10","subtopic_title":"Overall","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Cash Equivalents Policy","paragraphs":[{"citation":"230-10-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8D3DD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall disclose its policy for determining which items are treated as <a href=\"/glossary/c/#cash-equivalents\" class=\"term\" title=\"Cash equivalents are short-term, highly liquid investments that have both of the following characteristics: Readily convertible to known amounts of cash So near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month U.S. Treasury bill and a three-year U.S. Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds sold (for an entity with banking operations).\"><span>cash equivalents</span></a>. Any change to that policy is a change in accounting principle that shall be effected by restating financial statements for earlier years presented for comparative purposes. </span></span> </div> </div>","snippet":"An entity shall disclose its policy for determining which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be effected by restating financial statements for …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bedc913f4c7bc96dd559150592dfba4b38678c72c1d67c3649549a26374a675e","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88ca3db93e5dd16dbccdfb01d3b4a376817116506cf3eb0bef856399c24982d3","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Interest and Income Taxes Paid","paragraphs":[{"citation":"230-10-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8D511-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the indirect method is used, amounts of interest paid (net of amounts capitalized), </span></span> <span class=\"sfragment\" id=\"sfr_75A8D5F3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the <a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>effective interest rate</span></a> of the borrowing that is attributable to accreted interest related to the debt discount, </span></span> <span class=\"sfragment\" id=\"sfr_75A8D6E2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">and income taxes paid during the period shall be disclosed. </span></span> </div> <div class=\"div pending-text\" id=\"d3e4293-108586__GUID-CA85E8D0-58E1-4985-A0AD-619C9B9615E8\"> <div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2024; (N) December 16, 2025</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div> <a href=\"/asc/740/10/#740-10-65-9\" class=\"xref\">740-10-65-9</a> <span class=\"sfragment\" id=\"GUID-6A6F5112-F329-4A29-847D-8B7B39BA48EF\"><span class=\"sfragment-source\">If the indirect method is used, amounts of interest paid (net of amounts capitalized), </span></span> <span class=\"sfragment\" id=\"GUID-A5201F1A-72A4-407D-8057-7CBC55FD4D0C\"><span class=\"sfragment-source\">including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related to the debt discount or the portion of the payments made to settle other debt instruments with coupon interest rates that are insignificant in relation to the <a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>effective interest rate</span></a> of the borrowing that is attributable to accreted interest related to the debt discount, </span></span> <span class=\"sfragment\" id=\"GUID-61EF0E27-E0DA-45D0-818B-58969A967C6E\"><span class=\"sfragment-source\">shall be disclosed. </span></span> </div> </div>","snippet":"If the indirect method is used, amounts of interest paid (net of amounts capitalized), including the portion of the payments made to settle zero-coupon debt instruments that is attributable to accreted interest related t…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7b339b19623e59a46a9c0ebe75095463213e9cc6e760cba57a7d59349094337","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-2A","para":"50-2A","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"d3e4293-108586__GUID-B1964EF3-A0A9-4DE5-BBCB-E86F27D5C871\"> <div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2024; (N) December 16, 2025</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div> <a href=\"/asc/740/10/#740-10-65-9\" class=\"xref\">740-10-65-9</a> <span class=\"sfragment\" id=\"GUID-B1424E2B-0464-4AE8-A114-165DF492DB27\"><span class=\"sfragment-source\">Income taxes paid (net of refunds received) shall be disclosed in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/740/10/#740-10-50-22\" class=\"xref\">740-10-50-22 through 50-23</a></div>.</span></span> </div> </div>","snippet":"Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance: 740-10-65-9 Income taxes paid (net of refunds received) shall be disclosed in accordance with paragraphs 740-10-50-22 through 50-23.","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3776f415eace74c1a09bfe6f431ea4c0b2270fbb61ca9d37f45e47781e2d66b","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7255d3fd294597d58951fd6c284a20a56e78dcc36fd01a327b0c045bbdbc762a","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Noncash Investing and Financing Activities","paragraphs":[{"citation":"230-10-50-3","para":"50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8D7CE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Information about all <a href=\"/glossary/i/#investing-activities\" class=\"term\" title=\"Investing activities include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets, that is, assets held for or used in the production of goods or services by the entity (other than materials that are part of the entity's inventory). Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in paragraphs 230-10-45-12 and 230-10-45-21.\"><span>investing</span></a> and <a href=\"/glossary/f/#financing-activities\" class=\"term\" title=\"Financing activities include obtaining resources from owners and providing them with a return on, and a return of, their investment; receiving restricted resources that by donor stipulation must be used for long-term purposes; borrowing money and repaying amounts borrowed, or otherwise settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.\"><span>financing activities</span></a> of an entity during a period that affect recognized assets or liabilities but that do not result in <a href=\"/glossary/c/#cash\" class=\"term\" title=\"Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a bank's granting of a loan by crediting the proceeds to a customer's demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made.\"><span>cash</span></a> receipts or cash payments in the period shall be disclosed. </span></span> <span class=\"sfragment\" id=\"sfr_75A8D8AB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Those disclosures </span></span> <span class=\"sfragment\" id=\"sfr_75A8D98B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">may be either narrative or summarized in a schedule, and </span></span> <span class=\"sfragment\" id=\"sfr_75A8DA6F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">they shall clearly relate the cash and noncash aspects of transactions involving similar items. </span></span> </div> </div>","snippet":"Information about all investing and financing activities of an entity during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be disclosed…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca48965d05e98cacfe702585cb12772345fb78ff73e1e29d951f5a8de90ab332","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-4","para":"50-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8E0F5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Examples of noncash investing and financing transactions are converting debt to equity; </span></span> <span class=\"sfragment\" id=\"sfr_75A8E1C6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; </span></span> <span class=\"sfragment\" id=\"sfr_75A8E27A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">obtaining a <a href=\"/glossary/r/#right-of-use-asset\" class=\"term\" title=\"An asset that represents a lessee's right to use an underlying asset for the lease term.\"><span>right-of-use asset</span></a> in exchange for a <a href=\"/glossary/l/#lease-liability\" class=\"term\" title=\"A lessee's obligation to make the lease payments arising from a lease, measured on a discounted basis.\"><span>lease liability</span></a>; </span></span> <span class=\"sfragment\" id=\"sfr_75A8E344-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">obtaining a beneficial interest as consideration for transferring financial assets (excluding cash), including the transferor's trade receivables, in a securitization transaction; </span></span> <span class=\"sfragment\" id=\"sfr_75A8E418-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">obtaining a building or investment asset by receiving a gift; </span></span> <span class=\"sfragment\" id=\"sfr_75A8E4EA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">and exchanging noncash assets or liabilities for other noncash assets or liabilities. </span></span> </div> </div>","snippet":"Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcc82c16793bf71f2f718fd790b07f514c53f17cb5d025bba243e4e89159ddc4","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-5","para":"50-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8E5CD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows. </span></span> </div> </div>","snippet":"Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e9b16590e6362648bc3f6d9290deb6863c903c6294cacb2b21e75a3b38d74c5","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-6","para":"50-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8E6A4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If there are only a few such noncash transactions, it may be convenient to include them on the same page as the statement of cash flows. Otherwise, the transactions may be reported elsewhere in the financial statements, clearly referenced to the statement of cash flows. </span></span> </div> </div>","snippet":"If there are only a few such noncash transactions, it may be convenient to include them on the same page as the statement of cash flows. Otherwise, the transactions may be reported elsewhere in the financial statements, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b749012499c6ff4ff9e05b80216507e6cfcc4b95b4734e0d2010028d1a745a83","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54d185f75c2f8e280df4b17bb8e79f0db15f5cbdb4b005cda0b29f6cf87ec0e","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Restrictions on Cash and Cash Equivalents","paragraphs":[{"citation":"230-10-50-7","para":"50-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8E778-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. An entity within the scope of Topic <a altsource=\"GUID-7D6E748A-8E8A-4AF3-A450-7776B7B60801.ditamap\" class=\"ditamap\">958</a> on not-for-profit entities also shall provide the disclosures required in paragraph <a href=\"/asc/210/958/#210-958-50-3\" class=\"xref\">958-210-50-3</a> (see paragraphs <a href=\"/asc/230/10/#230-10-55-12A\" class=\"xref\">230-10-55-12A</a> and <a href=\"/asc/230/10/#230-10-55-18A\" class=\"xref\">230-10-55-18A</a>). </span></span> </div> </div>","snippet":"An entity shall disclose information about the nature of restrictions on its cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. An entity within the scope of Topic …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d62b8b8fe0e4b2912b3c8ee9f3fa4b5bd0b43e412cfe46bcd618c2281dfe742","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"citation":"230-10-50-8","para":"50-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_75A8E84D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall, for each period that a statement of financial position is presented, present on the face of the statement of cash flows or disclose in the notes to the financial statements, the line items and amounts of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents reported within the statement of financial position. The amounts, disaggregated by the line item in which they appear within the statement of financial position, shall sum to the total amount of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents at the end of the corresponding period shown in the statement of cash flows. This disclosure may be provided in either a narrative or a tabular format (see paragraphs <a href=\"/asc/230/10/#230-10-55-12A\" class=\"xref\">230-10-55-12A</a> and <a href=\"/asc/230/10/#230-10-55-18A\" class=\"xref\">230-10-55-18A</a>). </span></span> </div> </div>","snippet":"When cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents are presented in more than one line item within the statement of financial position, an entity shall, for eac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61441390b66e229f784885d0195e3bdf444f20530bad4d3f90a5a2ceeecfd984","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac22b6dfa2d33b7daee3dd2eea50bae090a7a9011aa65fcd2fcf25b3a2523921","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},{"block":null,"heading":"Accounting Policy for Derivative Instruments","paragraphs":[{"citation":"230-10-50-9","para":"50-9","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup-50136E41-ADA1-4CAB-B0FB-8F9A968D537B__GUID-29274DC6-63C9-406A-8CA6-4D3EFF9E8435\"> <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-07014A64-17DD-456A-B61B-7CA7DEC84E40\"><span class=\"sfragment-source\">An entity shall disclose its accounting policy for where cash flows associated with derivative instruments and their related gains and losses are presented. </span></span> </div> </div>","snippet":"Transition date:(P) June 30, 2027; (N) June 30, 2027Transition guidance: 105-10-65-7 An entity shall disclose its accounting policy for where cash flows associated with derivative instruments and their related gains and …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87ba8cefc04f2d4772f62430c56066e1075268b9c262098d1c80e21256d3526b","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a05b2bfd487e2b5db8a94703c7fc1f4d21bfb01834f329fad47fdfbde08c3f8d","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e49e7c48cbc79ecc024ef5ba2c3204d986008c2e07d053c05fc59d6ff4ebb371","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e49e7c48cbc79ecc024ef5ba2c3204d986008c2e07d053c05fc59d6ff4ebb371","downloaded_from":"2026-09-09T23:11:36.099Z","last_downloaded_at":"2026-09-09T23:11:36.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482913","source_sha256":"3f382523ee2dd0c86a46dcdccd2315389488e01565d4c7d0850b9dae3bc1d897"}}