{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/10/#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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Statement of Cash Flows","paragraphs":[{"citation":"815-10-60-1","para":"60-1","html":" For circumstances in which cash receipts and payments include more than one class of cash flows, see paragraphs . For circumstances in which an instrument ceases to be subject to the requirements of Topic 718 and may become subject to the scope of this Subtopic, see paragraphs . For an illustration of situations in which the price in a transaction involving a derivative instrument might (and might not) represent the fair value of the derivative instrument, see Example 5 (paragraph 820-10-55-46).