# ASC 815-10-60: Derivatives and Hedging — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

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## ASC 815-10-60: 60 Relationships

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#### Statement of Cash Flows

##### [815-10-60-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-60-1)

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For circumstances in which cash receipts and payments include more than one class of cash flows, see paragraphs

[230-10-45-22 through 45-23](https://asc.understandingaccounting.org/asc/230/10/#230-10-45-22)

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#### Compensation—Stock Compensation

##### [815-10-60-2](https://asc.understandingaccounting.org/asc/815/10/#815-10-60-2)

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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

[718-10-35-9 through 35-14](https://asc.understandingaccounting.org/asc/718/10/#718-10-35-9)

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#### Fair Value Measurements and Disclosures

##### [815-10-60-3](https://asc.understandingaccounting.org/asc/815/10/#815-10-60-3)

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For an illustration of situations in which the price in a [transaction](https://asc.understandingaccounting.org/glossary/t/#transaction "An external event involving transfer of something of value (future economic benefit) between two (or more) entities. (See FASB Concepts Statement No. 6, Elements of Financial Statements.)(P) December 16, 2024; (N) December 16, 2025105-10-65-9An external event involving transfer of something of value (future economic benefit) between two (or more) entities.") involving a [derivative instrument](https://asc.understandingaccounting.org/glossary/d/#derivative-instrument "Paragraphs 815-10-15-83815-10-15-84815-10-15-85815-10-15-86815-10-15-87815-10-15-88815-10-15-89815-10-15-90815-10-15-91815-10-15-92815-10-15-93815-10-15-94815-10-15-95815-10-15-96815-10-15-97815-10-15-98815-10-15-99815-10-15-100815-10-15-101815-10-15-102815-10-15-103815-10-15-104815-10-15-105815-10-15-106815-10-15-107815-10-15-108815-10-15-109815-10-15-110815-10-15-111815-10-15-112815-10-15-113815-10-15-114815-10-15-115815-10-15-116815-10-15-117815-10-15-118815-10-15-119815-10-15-120815-10-15-121815-10-15-122815-10-15-123815-10-15-124815-10-15-125815-10-15-126815-10-15-127815-10-15-128815-10-15-129815-10-15-130815-10-15-131815-10-15-132815-10-15-133815-10-15-134815-10-15-135815-10-15-136815-10-15-137815-10-15-138815-10-15-139 define the term derivative instrument.") might (and might not) represent the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") of the derivative instrument, see Example 5 (paragraph [820-10-55-46](https://asc.understandingaccounting.org/asc/820/10/#820-10-55-46)).