{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/15/#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":"815-15","subtopic_title":"Embedded Derivatives","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Hybrid Instruments That Are Not Separated","paragraphs":[{"citation":"815-15-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9F5E6F16-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For those hybrid financial instruments measured at <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"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.\"><span>fair value</span></a> under the election and under the practicability exception in paragraph <a href=\"/asc/815/15/#815-15-30-1\" class=\"xref\">815-15-30-1</a>, an entity shall also disclose the information specified in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/825/10/#825-10-50-28\" class=\"xref\">825-10-50-28 through 50-32</a></div>. </span></span></div></div>","snippet":"For those hybrid financial instruments measured at fair value under the election and under the practicability exception in paragraph 815-15-30-1, an entity shall also disclose the information specified in paragraphs 825-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bed6b9af56942b310d07e95ec267dc35ec53792b5af8fde6e9b646a644c4dd9d","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480960","source_sha256":"77a28dc1ee2b1edbe176eafaf74629dadc639339087b9490314efa55ada2a825"}},{"citation":"815-15-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9F5E703D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An entity shall provide information that will allow users to understand the effect of changes in the fair value of hybrid financial instruments measured at fair value under the election and under the practicability exception in paragraph <a href=\"/asc/815/15/#815-15-30-1\" class=\"xref\">815-15-30-1</a> on earnings (or other performance indicators for entities that do not report earnings). </span></span></div><div class=\"div pending-text\" id=\"d3e50872-113970__GUID-D7D7B2FD-3FB8-4F88-A8AB-AF7B7E66008E\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><span class=\"sfragment\" id=\"GUID-49016714-57B1-487C-8E41-FB6D98ACA084\"><span class=\"sfragment-source\">For interim and annual reporting periods, an </span></span><span class=\"sfragment\" id=\"GUID-600A2BA0-0B8E-41BB-998E-05E1315C14A0\"><span class=\"sfragment-source\">entity shall provide information that will allow users to understand the effect of changes in the fair value of hybrid financial instruments measured at fair value under the election and under the practicability exception in paragraph <a href=\"/asc/815/15/#815-15-30-1\" class=\"xref\">815-15-30-1</a> on earnings (or other performance indicators for entities that do not report earnings). </span></span></div></div>","snippet":"An entity shall provide information that will allow users to understand the effect of changes in the fair value of hybrid financial instruments measured at fair value under the election and under the practicability excep…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0ee7e06258c93bb6763b177f7196f693c10b7848adfcdcb81e4a8765d4dd437","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480960","source_sha256":"77a28dc1ee2b1edbe176eafaf74629dadc639339087b9490314efa55ada2a825"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4a2b0266c271305a06cf69c7ccfdcac50dbca83b3cb5ccc584c835deb3b6237","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480960","source_sha256":"77a28dc1ee2b1edbe176eafaf74629dadc639339087b9490314efa55ada2a825"}},{"block":null,"heading":"Embedded Conversion Option that Is No Longer Bifurcated","paragraphs":[{"citation":"815-15-50-3","para":"50-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9F5E712E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An issuer shall disclose both of the following for the period in which an embedded conversion option previously accounted for as a <a href=\"/glossary/d/#derivative-instrument\" class=\"term\" title=\"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.\"><span>derivative instrument</span></a> under this Subtopic no longer meets the separation criteria under this Subtopic: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_9F5E7202-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A description of the principal changes causing the embedded conversion option to no longer require bifurcation under this Subtopic </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_9F5E72C8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of the liability for the conversion option reclassified to stockholders' equity. </span></span></div></li></ol></div></div>","snippet":"An issuer shall disclose both of the following for the period in which an embedded conversion option previously accounted for as a derivative instrument under this Subtopic no longer meets the separation criteria under t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4afe33eff3d6bf581507a558ee43e9ec29690c1f4f8d119066ea6696605419f","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480960","source_sha256":"77a28dc1ee2b1edbe176eafaf74629dadc639339087b9490314efa55ada2a825"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b40300b3a420009fc2c2fdccc418780450c61462b75b5ab540e7266da97f8141","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480960","source_sha256":"77a28dc1ee2b1edbe176eafaf74629dadc639339087b9490314efa55ada2a825"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14a1585e26e6480a7c497731041eaeabb1674b25ca787d1a185a3b8f549d3d05","downloaded_from":"2026-09-10T01:36:22.333Z","last_downloaded_at":"2026-09-10T01:36:22.333Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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