# ASC 270-10-60: Interim Reporting — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/270/10/#60-relationships)

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## ASC 270-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/270/10/#60-relationships)

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#### Fair Value Measurements and Disclosures

##### [270-10-60-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-60-1)

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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](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)

<table class="asc-table" frame="top"><tbody><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: Paragraph 270-10-60-1 will be superseded upon transition, together with its heading.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></tbody></table>

[Paragraph superseded by Accounting Standards Update No. 2025-11.](https://asc.understandingaccounting.org/updates/asu-2025-11/)