# ASC 815-10-S50: Derivatives and Hedging — Overall — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/10/#sec-50-disclosure)

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## ASC 815-10-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/10/#sec-50-disclosure)

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#### Accounting Policies for Certain Derivative Instruments

##### [815-10-S50-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S50-1)

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See paragraph [235-10-S99-1](https://asc.understandingaccounting.org/asc/235/10/#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.