{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/270/10/#60-relationships","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":"270","topic_title":"Interim Reporting","subtopic":"270-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Fair Value Measurements and Disclosures","paragraphs":[{"citation":"270-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_813C0012-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For additional disclosure guidance for the reporting entity, see Section <a altsource=\"GUID-D5B858F0-29B8-404C-A786-802DBC30034A.ditamap\" class=\"ditamap\">820-10-50</a>.</span></span></div><div class=\"div pending-text\" id=\"d3e2015-108307__GUID-01EB6674-66A4-411F-BC8B-2B01C52E2435\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><table class=\"asc-table\" frame=\"top\"><tr><td class=\"entry\"><em class=\"ph i\"><strong class=\"ph b\">Editor's Note</strong>: Paragraph 270-10-60-1 will be superseded upon transition, together with its heading.</em></td></tr><tr><td class=\"entry\"> &gt; <strong class=\"ph b\">Fair Value Measurements and Disclosures</strong></td></tr></table><a href=\"/updates/asu-2025-11/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2025-11.</a></div></div>","snippet":"For additional disclosure guidance for the reporting entity, see Section 820-10-50.Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:270-10-65-1\nEditor's Note: Paragraph 270-10-60-1 will be …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe86c4e6feedbb204b7e552cbcd381a856d4643352cbee2e3c4f820399a05b70","downloaded_from":"2026-09-09T23:20:00.887Z","last_downloaded_at":"2026-09-09T23:20:00.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482940","source_sha256":"4d18c8211f642c2bca29ad0e8de21d36c1432ec205a4ec7de9a1dc51a00dd9f0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:162ae9c4e0c1b40b992fc6d24c603eff669e099cbad79622a510e186fa894cef","downloaded_from":"2026-09-09T23:20:00.887Z","last_downloaded_at":"2026-09-09T23:20:00.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482940","source_sha256":"4d18c8211f642c2bca29ad0e8de21d36c1432ec205a4ec7de9a1dc51a00dd9f0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea44d9c55a04ee397fd49400627b7bf9871cfc1c260e5e4e7f5cf84d82cd3839","downloaded_from":"2026-09-09T23:20:00.887Z","last_downloaded_at":"2026-09-09T23:20:00.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482940","source_sha256":"4d18c8211f642c2bca29ad0e8de21d36c1432ec205a4ec7de9a1dc51a00dd9f0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea44d9c55a04ee397fd49400627b7bf9871cfc1c260e5e4e7f5cf84d82cd3839","downloaded_from":"2026-09-09T23:20:00.887Z","last_downloaded_at":"2026-09-09T23:20:00.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482940","source_sha256":"4d18c8211f642c2bca29ad0e8de21d36c1432ec205a4ec7de9a1dc51a00dd9f0"}}