# ASC 815-10-S00: Derivatives and Hedging — Overall — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/815/10/#sec-00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:35:31.799Z to 2026-09-10T01:35:31.799Z Record version: sha256:f20840aebceddb2aa772d3da210d70b9eb663362812e440f675400afbc0fe67f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 815-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/815/10/#sec-00-status) SEC content: yes ##### [815-10-S00-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:35:31.799Z to 2026-09-10T01:35:31.799Z Record version: sha256:af30d53c3540813c3b3057f8d3e828ca45c3d1b0d9827065107fc763502daec1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
815-10-S45-1SupersededAccounting Standards Update No. 2010-0401/15/2010
815-10-S55-1SupersededAccounting Standards Update No. 2016-1105/02/2016
815-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
815-10-S99-2SupersededAccounting Standards Update No. 2010-0401/15/2010
815-10-S99-3SupersededAccounting Standards Update No. 2016-1105/02/2016
815-10-S99-3AmendedAccounting Standards Update No. 2010-0401/15/2010