# ASC 815-15-50: Derivatives and Hedging — Embedded Derivatives — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/815/15/#50-disclosure) 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): 2026-09-10T01:36:22.333Z to 2026-09-10T01:36:22.333Z Record version: sha256:14a1585e26e6480a7c497731041eaeabb1674b25ca787d1a185a3b8f549d3d05 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 815-15-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/815/15/#50-disclosure) SEC content: no #### Hybrid Instruments That Are Not Separated ##### [815-15-50-1](https://asc.understandingaccounting.org/asc/815/15/#815-15-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:36:22.333Z to 2026-09-10T01:36:22.333Z Record version: sha256:bed6b9af56942b310d07e95ec267dc35ec53792b5af8fde6e9b646a644c4dd9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For those hybrid financial instruments measured at [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.") under the election and under the practicability exception in paragraph [815-15-30-1](https://asc.understandingaccounting.org/asc/815/15/#815-15-30-1), an entity shall also disclose the information specified in paragraphs [825-10-50-28 through 50-32](https://asc.understandingaccounting.org/asc/825/10/#825-10-50-28) . ##### [815-15-50-2](https://asc.understandingaccounting.org/asc/815/15/#815-15-50-2) Pending content: yes Source downloaded (UTC): 2026-09-10T01:36:22.333Z to 2026-09-10T01:36:22.333Z Record version: sha256:d0ee7e06258c93bb6763b177f7196f693c10b7848adfcdcb81e4a8765d4dd437 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 [815-15-30-1](https://asc.understandingaccounting.org/asc/815/15/#815-15-30-1) on earnings (or other performance indicators for entities that do not report earnings). Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)For interim and annual reporting periods, 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 [815-15-30-1](https://asc.understandingaccounting.org/asc/815/15/#815-15-30-1) on earnings (or other performance indicators for entities that do not report earnings). #### Embedded Conversion Option that Is No Longer Bifurcated ##### [815-15-50-3](https://asc.understandingaccounting.org/asc/815/15/#815-15-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:36:22.333Z to 2026-09-10T01:36:22.333Z Record version: sha256:f4afe33eff3d6bf581507a558ee43e9ec29690c1f4f8d119066ea6696605419f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An issuer shall disclose both of the following for the period in which an embedded conversion option previously accounted for as 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.") under this Subtopic no longer meets the separation criteria under this Subtopic: 1. a A description of the principal changes causing the embedded conversion option to no longer require bifurcation under this Subtopic 2. b The amount of the liability for the conversion option reclassified to stockholders' equity.