{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/10/#sec-50-disclosure","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":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Accounting Policies for Certain Derivative Instruments","paragraphs":[{"citation":"815-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9D19754A-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(n), for disclosure requirements for accounting policies for certain derivative instruments, which also must be applied by smaller reporting companies. </span></span></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(n), for disclosure requirements for accounting policies for certain derivative instruments, which also must be applied by smaller reporting companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:370aacabd66c5f0fc895314a5d6013c7c32c8f8caa11c7cdb9c03c9fd44aa221","downloaded_from":"2026-09-10T01:35:46.474Z","last_downloaded_at":"2026-09-10T01:35:46.474Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479693","source_sha256":"bfaf2bede6697ddca88b6b7b28cba13d6eac4d6a56d504862698f8712e137830"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0abfa900332bf80e5b840a9d48b83eb7b8ffb7a8968f9a2d5357513f57d44d8","downloaded_from":"2026-09-10T01:35:46.474Z","last_downloaded_at":"2026-09-10T01:35:46.474Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479693","source_sha256":"bfaf2bede6697ddca88b6b7b28cba13d6eac4d6a56d504862698f8712e137830"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ba0277ac3e3b13b11b3d067ba209ebc9993dee256876b3017bdaf9eae8acc4a","downloaded_from":"2026-09-10T01:35:46.474Z","last_downloaded_at":"2026-09-10T01:35:46.474Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479693","source_sha256":"bfaf2bede6697ddca88b6b7b28cba13d6eac4d6a56d504862698f8712e137830"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ba0277ac3e3b13b11b3d067ba209ebc9993dee256876b3017bdaf9eae8acc4a","downloaded_from":"2026-09-10T01:35:46.474Z","last_downloaded_at":"2026-09-10T01:35:46.474Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479693","source_sha256":"bfaf2bede6697ddca88b6b7b28cba13d6eac4d6a56d504862698f8712e137830"}}